政府审计功能协同与财政支出效率:理论与实证

财经论丛 ›› 2017, Vol. 33 ›› Issue (11): 63-73.

政府审计功能协同与财政支出效率:理论与实证

彭冲¹, 汤二子¹, 黄溶冰²

1.南京审计大学审计科学研究院,江苏南京 211815;
2.浙江工商大学财务与会计学院,浙江杭州 310018

收稿日期:2017-03-20 出版日期:2017-11-10 发布日期:2017-11-10
作者简介:彭冲(1986-),男,湖南双峰人,南京审计大学审计科学研究院讲师,博士; 汤二子(1988-),男,安徽巢湖人,南京审计大学审计科学研究院讲师; 黄溶冰(1972-),男,黑龙江佳木斯人,浙江工商大学财务与会计学院教授。
基金资助:
国家社会科学基金资助项目(15FYJ011);南京审计大学政府审计基金资助项目(GAS161043)

Government Audit Synergistic Development and Efficiency of Financial Expenditure:Theory and Evidence

PENG Chong¹, TANG Erzi¹, HUANG Rongbing²

1.Institute of Auditing Science, Nanjing Audit University, Nanjing 211815, China;
2.School of Accounting, Zhejiang Gongshang University, Hangzhou 310018, China

Received:2017-03-20 Online:2017-11-10 Published:2017-11-10

摘要/Abstract

摘要： 本文在构建审计功能协同发展影响财政支出效率的理论模型基础上,采用动态空间面板模型考察了“免疫系统”观下审计功能协同发展对财政支出效率的影响效应。研究表明:中国省域财政支出效率呈现出明显的空间溢出效应和俱乐部集聚特征;财政支出效率在时间单维度、空间单维度分别表现为惯性效应和标尺效应。审计功能协同发展对财政支出效率的影响呈现先上升后下降的倒“U”型特征,充分发挥审计功能协同对财政支出效率的提升效应具有较大潜力。

关键词: 政府审计, 审计功能协同发展, 财政支出效率, 动态空间面板模型

Abstract: Based on constructing the theory model of the audit synergistic development on efficiency of financial expenditure,this paper adopts dynamic spatial panel model to empirically study the synergistic development of the audit revelation,the audit resistanceand audit prevention influence on the efficiency of fiscal expenditure under the concept of “immune system”. The results indicate that China's financial expenditure efficiency presents an obvious spatial spillover effect and “club” agglomeration.China's financial expenditure efficiency presents the characteristics of the inertial effect anddemonstration effect. There is a significant “inverse U-shape”curve relationship between audit function synergistic development and financial expenditure efficiency; and there has the full potential to promote the efficiency of financial expenditure if enough attention is paidto the audit function synergistic development.

Key words: Government Audit, Audit Function Synergistic Development, Efficiency of Financial Expenditure, Dynamic Spatial Panel Model

中图分类号:

F239.44

彭冲, 汤二子, 黄溶冰. 政府审计功能协同与财政支出效率:理论与实证[J]. 财经论丛, 2017, 33(11): 63-73.

PENG Chong, TANG Erzi, HUANG Rongbing. Government Audit Synergistic Development and Efficiency of Financial Expenditure:Theory and Evidence[J]. , 2017, 33(11): 63-73.

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