作　　者： ; ; ;

机构地区： 中山大学管理学院

出　　处： 《审计研究》 2010年第4期22-28,共7页

摘　　要： 我国政府绩效审计发展呈现出明显的地区差异。研究引致这种差异的制度原因,有利于充分培育推动我国政府绩效审计发展的积极因素、避免发展绩效审计中的盲目性。本文根据对全国11个省市、自治区、直辖市的审计机关问卷调查数据,构建了地区政府绩效审计发展水平指标,在此基础上检验了制度环境对政府绩效审计发展的影响。实证结果表明:地方经济发展、法律环境、区域因素以及财政支出规模都与绩效审计发展水平呈显著正相关关系。制度环境是造成当前我国地区之间政府绩效审计发展不平衡的重要因素。 The government performance audit in China show significant regional difference. Study on the Institutional causes of this difference may help to cultivate positive factors pushing the development of performance auditing and avoid blindness. In this paper, we develop proxy of level of the development of regional performance audit according to the survey data of eleven districts, and examine the effect of institution environment on the development of performance auditing. Our results indicate that regional economic development, legal environment, regional factor and government expenditure are all have significant positive correlation with the development of performance audit. Institution environment is the important factor that influences the disparate development of performance auditing in China.

关 键 词： 绩效审计 制度环境 财政支出规模

领　　域： [经济管理] [经济管理]