| 媒体关注、政府审计与财政安全研究 |
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| 引用本文： | 陈艳娇,张兰兰. 媒体关注、政府审计与财政安全研究[J]. 审计与经济研究, 2019, 0(1): 1-13 |
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| 作者姓名： | 陈艳娇 张兰兰 |
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| 作者单位： | 1.南京审计大学 政府审计学院，江苏 南京211815；2.中科芯集成电路股份有限公司，江苏 无锡214000 |
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| 基金项目： | 江苏高校优势学科建设工程资助项目(PAPD) |
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| 摘 要： | 将媒体关注、政府审计与财政安全三者放在同一框架下展开研究,在理论分析两者关系的基础上,实证检验媒体关注与政府审计维护地方财政安全的作用路径。结果表明,政府审计在媒体关注促进地方财政安全中起到中介作用,即媒体关注是通过作用于政府审计"免疫系统"功能的发挥,进而有效维护地方财政安全的。
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| 关 键 词： | 媒体关注 政府审计 财政安全 国家审计 “免疫系统” 地方财政安全 国家治理 |
Research on Media Attention,Government Audit and Public Financial Security |
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| CHEN Yanjiao,ZHANG Lanlan. Research on Media Attention,Government Audit and Public Financial Security[J]. , 2019, 0(1): 1-13 |
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| Authors: | CHEN Yanjiao ZHANG Lanlan |
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| Affiliation: | (School of Government Audit,Nanjing Audit University,Nanjing 211815,China;China Key System C Inted Circuit Co.,Ltd.,Wuxi 214000,China) |
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| Abstract: | On the basis of the analysis of the relationship between media attention, government audit, and financial security ofthe same framework, this article first constructs the econometric model to test the role of the path between media attention, government audit and public financial security. Then, by using the result of multiple regressions, the article indicates that government audit plays an intermediary role in the media attention to safeguarding local financial security. That is, media attention plays an effective role in safeguarding the local financial security by acting on the'' immunity'' function of government audit, defending function of government audit and the preventing function. |
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| Keywords: | media attention government audit public financial security state audit " immunity system" local financial security state governance |
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