政府绩效审计接受度实证研究

对政府绩效审计接受度较低是制约我国政府绩效审计开展的重要原因。本文依据审计学、心理学、组织行为学等相关理论,以被审计人员为研究对象,探讨了影响政府绩效审计接受度的各种因素,并进行了实证分析。结果显示,被审计人员对绩效审计的态度会显著影响其对绩效审计的接受度,而被审计人员所感知到的组织支持与其对绩效审计的态度之间存在显著的正相关关系。此外,被审计者所感知到的审计结果效力也显著影响其对绩效审计工作的接受度。

An Empirical Study on the Acceptance of the Governmental Performance Audit in China

The acceptance of the governmental performance audit(GPA) is quite important for the GPA development.This work investigates the audited subjects for the various factors related to the acceptance of GPA based on the theories of the psychology and the organizational behavior.The result of empirical study with Structural Equation Modeling shows that the acceptance of GPA would be influenced significantly by the attitude to the GPA,and the perceived organization support is significantly positive related to the attitude of the subjects to the GPA.In addition,we find that the stronger perceived importance of the GPA,the more accepted by the subjects.