国家审计对地方财政支出结构的影响研究

运用国家审计理论，依据2007—2018年中国30个省份相关数据，考量国家审计对地方财政支出结构的影响机制以及财政资金使用效率和财政压力的中介效应。结果表明，国家审计对地方财政支出结构影响显著，国家审计通过提高财政资金使用效率和缓解财政压力两种机制影响地方财政支出结构；同时，财政资金使用效率与财政压力在国家审计提升地方社会性支出占比中发挥链式中介作用。鉴于此，应充分发挥国家审计治理效能，秉持研究型审计新理念，优化地方财政支出结构；开展财政资金绩效审计，提升地方财政资金使用效率。

The Impact Mechanism of National Audit on Local Fiscal Expenditure Structure

Based on the data of 30 provinces in Mainland China from 2007 to 2018, this paper discusses the influence mechanism of the national audit on the local fiscal expenditure structure and the mediating effect of the fiscal fund use efficiency and the fiscal pressure. The results show that the national audit has a significant impact on the structure of the local fiscal expenditure, and it influences the structure of the local fiscal expenditure by improving the efficiency of the fiscal fund use and alleviating the fiscal pressure. Further research shows that the fiscal funds use efficiency and the fiscal pressure play a chain mediating role in the national audit to improve the proportion of the local social expenditure. In view of this, optimizing the structure of the local fiscal expenditure should give full play to the governance effectiveness of the national audit, use the new concept of the research-based audit to accurately analyze and control the stubborn problems of biased local fiscal expenditure structure, and conduct performance audit of the fiscal funds to improve the use efficiency of local fiscal funds.