我国政府审计质量的实证研究——源于审计署特派办审计结果执行情况的经验数据

自2003年"审计风暴"以来,审计机关的工作受到社会各界的高度重视,公众在期待审计结果公告的同时,也越来越关注审计机关的审计质量。我国政府审计质量不仅取决于审计报告的质量,还取决于审计结果的执行情况,其中审计调查出的主要问题情况是衡量审计报告质量的关键因素。受到可获取数据完整性的限制,本文仅选取审计署特派办2002～2008年审计处理结果的执行情况进行研究,分析了审计结果执行情况与审计处理情况之间的关系。结果表明:司法机关对违规人员的处理能够起到很好的震慑作用;审计结果的执行效果会对政府审计质量产生显著的正面影响。

Empirical Research of Government Audit Quality:Based on the Experience Data from the Resident Audit Office

Audit office has been paid much attention since 2003.People not only pay attention to the audit work reports,but also focus on the audit quality of audit office.The audit quality is determined by both the quality of audit report and the implementation of audit.And the major problem discovered in the report is the key element to reflect the audit quality.Using the data from audit office since2002 to 2008,the relationship between the audit results and the implementations of the audit results has been researched.The results show that the judiciary’s handling of illegal workers can play a very good deterrent,and the implementation of audit has positively related to the audit quality.