摘要
我国政府绩效审计在实践应用中与预期目标的背离引发了对我国政府绩效审计应用乏力的反思。本文基于文献和访谈法,构建了政府绩效审计发展的影响因素模型。采用问卷调查法,选取审计机关的166名审计人员为调查样本,对获取的数据进行分析。验证性因子分析结果表明数据较好地拟合了本文提出的影响因素模型,多元回归分析表明五个因素均对政府绩效审计的发展有显著的积极影响,其中审计人员素质因素的影响作用最大,其次为政治因素、法律因素、经济因素和信息因素。本研究为进一步提高政府绩效审计水平和确认政府绩效审计发展的外在影响机制提供了理论依据,为建立一套循序渐进的审计机制和实现绩效审计工作的法制化、规范化和科学化提供了可行思路。
We should take a reflection of the governmental performance audit in China, for it has a problem with the results from the practical application which deviating from the expected. Based on an extensive literature review and quantitative research, we try to propose an effect factors model of the development of government performance audit. Then ,through questionnaire survey ,we select 166 valid samples which come from the Audit Office of all coun- try and take an empirical analysis on them. The results demonstrate that dae model fits the data well, that means the proposed model is very strongly supported. Furthermore, the five factors which mentioned all have significant effect on the development of government performance audit, and the quality of auditors factor have the largest effect, fol- lowed by political factors, legal factors, economic factors and information factors. This study provides an important theoretical and practical enlightenment for the development of governmental performance audit. It provides a theoret- ical support for enhancing the level of the government performance audit and recognizing the outside influence mechanism,it also provides a practical support for building a set of progressive asymptotic audit mechanism.
出处
《审计研究》
CSSCI
北大核心
2013年第2期27-33,共7页
Auditing Research
关键词
政府绩效审计
影响因素
审计发展
governmental performance audit, effect factor, audit development
