摘要
审计监督是党和国家监督体系的重要组成,财政审计能对政府财政收支的真实性、合法性和效益性进行有效监督。以省以下地方审计机关人财物管理改革这一试点政策为准自然实验,从地方政府财政治理视角出发,运用双重差分法分析提升地市级审计机关独立性对地方政府财政支出效率的影响。研究发现,审计机关人财物管理改革能够有效提高地方政府财政支出效率,试点地区财政支出效率提高1.87个百分点。异质性分析结果发现,审计独立性的治理效应在财政透明度低、距离省会城市远和财政自主程度高的城市更大。通过进一步的机制分析,发现试点政策通过提高审计监督质量和优化财政支出结构两条路径提高地方政府财政支出效率。研究表明提高地方审计机关独立性可以对地方政府财政支出产生积极的治理效应。
Audit supervision is an important part of the supervision system in China.Financial audit can effectively supervise the authenticity,legitimacy and efficiency of government fiscal revenue and expenditure.We exploit the local fiscal governance effect of the pilot reform of human and property management of local audit institutions below the provincial level.Based on the natural experiment of the pilot and using the difference-in-differences method,we find that the pilot reform of human and property management of local audit institutions below the provincial level can effectively improve the efficiency of local government financial expenditure by 1.87%.Heterogeneity analysis found that the fiscal governance effect of improving audit independence is more significant in cities with low fiscal transparency,far from provincial capital and high level of fiscal autonomy.Mechanism analysis finds that the pilot policy improves the efficiency of local government fiscal expenditure through two paths:improving the quality of audit supervision and optimizing the structure of fiscal expenditure.This study shows that improving the independence of local audit institutions has a positive governance effect on local government fiscal expenditures.
作者
化汝婷
周克清
杨进
HUA Ruting;ZHOU Keqing;YANG Jin(School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)
出处
《审计与经济研究》
CSSCI
北大核心
2023年第2期45-55,共11页
Journal of Audit & Economics
基金
国家社科基金项目(19XJY021)。
关键词
财政支出效率
审计监督
独立性
人财物管理改革
fiscal spending efficiency
audit supervision,independence
human and property management reform
