| 我国省级审计机关审计质量的实证分析(2002-2006) |
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| 引用本文： | 黄溶冰,王跃堂.我国省级审计机关审计质量的实证分析(2002-2006)[J].会计研究,2010(6). |
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| 作者姓名： | 黄溶冰 王跃堂 |
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| 作者单位： | 1. 南京审计学院国际审计学院,210029
2. 南京大学管理学院,210093 |
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| 基金项目： | 江苏省高校哲学社会科学重点研究基地重大招标课题，江苏省软科学研究计划项目 |
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| 摘 要： | 审计质量是关系到审计机关威信和审计事业发展的重要因素,分析政府审计的审计质量,必须在明确审计监督发挥抵御、揭露、预防三种作用方式的基础上,考虑效力与效果的相互影响与综合作用。本文以我国31个省级审计机关作为分析对象,采取多元回归分析方法,对我国省级审计机关的审计质量情况进行分析与讨论,提出了进一步提升政府审计质量的有关建议。
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| 关 键 词： | 审计质量 效力 效果 实证检验 |
The Empirical Study on Provincial Government Audit Quality (2002 -2006) |
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| Huang Rongbing,Wang Yuetang.The Empirical Study on Provincial Government Audit Quality (2002 -2006)[J].Accounting Research,2010(6). |
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| Authors: | Huang Rongbing Wang Yuetang |
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| Abstract: | Audit quality is the important factor concerned with government audit authority and audit profession development,analyzing audit quality of government audit,should define three function modes which include defending,reminding and indicating for audit supervising,and consider force and effect inter-influence and integrated action.In this paper,31 provincial government audit bureau are brought into study,by means of multiple regression analysis,the provincial government audit quality in our country are analyzed and discussed,and further countermeasure and suggestion for improving audit quality are put forward. |
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