政府绩效审计发展与审计体制的相关性研究——基于中美经验数据的分析

选取在政府绩效审计的发展上有广泛经验的美国与中国进行比较,通过经验研究的方法试图揭示政府绩效审计的发展与审计体制的相关性。结果表明,审计体制的类型对政府绩效审计的发展有显著影响,立法型审计体制是三权分立制度下权力制衡的产物,有利于民主意识的培养,有助于政府绩效审计的快速发展。此外,政府支出的规模与政府绩效审计的发展也显著正相关。

Study on the Relationship between Government Performance Audit and Auditing System: Analysis with Data of China and the USA

This article makes a comparison of government performance audit between China and the USA with empirical study method. The result shows that the type of audit system has dramatic effect on the development of government performance audit. Legislative audit system is helpful to develop the political democracy, then leading to the rapid development of performance audit. Moreover, a positive relationship between performance audit with government expense scale is also confirmed.