本文關(guān)鍵詞：供需方視角下政府審計(jì)控制效果研究　出處：《湖南大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：近年來(lái)席卷全國(guó)的“審計(jì)風(fēng)暴”，一方面表明政府審計(jì)的工作成果已引起公眾越來(lái)越多的關(guān)注，另一方面也對(duì)政府審計(jì)工作提出了更高的要求。政府審計(jì)作為一種公共產(chǎn)品，其控制效果既受到審計(jì)需求方的影響，又受到審計(jì)供給方的影響，而需求和供給之間的互動(dòng)則推動(dòng)政府審計(jì)的發(fā)展和工作水平的提高。但我國(guó)目前政府審計(jì)總體處于供不應(yīng)求而需求相對(duì)過(guò)剩的狀態(tài)，因此要提高政府審計(jì)控制效果，應(yīng)著眼于審計(jì)的需求狀況和供給水平，使審計(jì)供需逐步趨向均衡，不斷提高政府審計(jì)控制效果。 本文主要從審計(jì)供需方角度來(lái)研究政府審計(jì)的控制效果。文章首先運(yùn)用委托代理理論、公共選擇理論、信號(hào)傳遞理論分析了政府審計(jì)需求和供給的動(dòng)因，然后采用理論和實(shí)證研究相結(jié)合的方法分析了審計(jì)供需方對(duì)政府審計(jì)控制效果的影響。研究表明，公眾、人大和政府作為政府審計(jì)的三大需求方，其需求對(duì)政府審計(jì)控制效果有促進(jìn)作用；審計(jì)執(zhí)行效力、經(jīng)濟(jì)處罰效力和信息披露效力越大，政府審計(jì)控制效果越好；審計(jì)人員人數(shù)對(duì)政府審計(jì)控制效果有積極影響，但作用不明顯，同時(shí)，沒(méi)有數(shù)據(jù)表明法律處罰效力對(duì)政府審計(jì)控制效果有積極影響。在實(shí)證分析的基礎(chǔ)上，本文結(jié)合中國(guó)現(xiàn)實(shí)特點(diǎn)，對(duì)其原因做出了解釋。最后，文章根據(jù)研究結(jié)果提出以需求為導(dǎo)向確定審計(jì)項(xiàng)目，同時(shí)通過(guò)刺激需求，，提高審計(jì)供給水平，建立需求傳導(dǎo)機(jī)制、審計(jì)結(jié)果公告制度和信息反饋機(jī)制來(lái)促進(jìn)供需互動(dòng)，最終實(shí)現(xiàn)審計(jì)供需均衡以提高政府審計(jì)控制效果的對(duì)策。
[Abstract]:In recent years, the "audit storm" sweeping across the country, on the one hand, indicates that the results of government audit have attracted more and more attention of the public. On the other hand, it also puts forward higher requirements for government audit. As a public product, the control effect of government audit is affected by both the audit demand side and the audit supplier side. The interaction between demand and supply promotes the development of government audit and the improvement of working level. Therefore, in order to improve the control effect of government audit, we should focus on the demand and supply level of audit, make the audit supply and demand tend to balance step by step, and continuously improve the effect of government audit control. This paper mainly studies the control effect of government audit from the angle of audit supply and demand. Firstly, this paper analyzes the motivation of government audit demand and supply by using principal-agent theory, public choice theory and signal transmission theory. Then it analyzes the effect of audit supply and demand on the control effect of government audit by combining theory and empirical research. The research shows that the public, the people's Congress and the government are the three major demand sides of government audit. Its demand has the promotion function to the government audit control effect; The greater the effectiveness of audit execution, the greater the effectiveness of economic punishment and information disclosure, the better the effect of government audit control; The number of auditors has a positive impact on the effectiveness of government audit control, but the role is not obvious, at the same time, there is no data to show that the effectiveness of legal penalties has a positive impact on the effectiveness of government audit control. On the basis of empirical analysis. Finally, according to the research results, the article proposes demand-oriented audit projects, and through stimulating demand, improve the level of audit supply. Establishing the demand transmission mechanism, the audit result announcement system and the information feedback mechanism to promote the supply and demand interaction, finally realize the audit supply and demand balance to improve the government audit control effect countermeasure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F239.4;F224

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