本文選題：財(cái)政收支違規(guī)行為　切入點(diǎn)：審計(jì)處理　出處：《財(cái)經(jīng)理論與實(shí)踐》2017年02期 　論文類型：期刊論文

【摘要】：基于2006-2012年的審計(jì)年鑒數(shù)據(jù),實(shí)證檢驗(yàn)了國家審計(jì)中審計(jì)決定、審計(jì)移送和審計(jì)建議的處理與整改對于審計(jì)查出財(cái)政違規(guī)問題金額的影響。研究結(jié)果顯示,無論審計(jì)署特派辦還是地方審計(jì)機(jī)關(guān),雖然獨(dú)立性和隸屬關(guān)系不同,但在審計(jì)處理和審計(jì)整改之間并未形成交互加強(qiáng)的互補(bǔ)關(guān)系。研究發(fā)現(xiàn)表明,在維護(hù)國家財(cái)經(jīng)秩序和促進(jìn)政府良治的過程中,國家審計(jì)的現(xiàn)實(shí)表現(xiàn)與服務(wù)國家治理、提倡審計(jì)免疫的理論要求尚存在差距,需要加強(qiáng)審計(jì)處理與審計(jì)整改協(xié)同機(jī)制的建設(shè)。
[Abstract]:Based on the audit yearbook data from 2006 to 2012, this paper empirically examines the impact of audit decisions, audit referrals and audit recommendations on the amount of financial irregularities identified by the audit. No matter whether the Audit Office or the local audit institutions have different independence and subordination, there is no mutually reinforcing complementary relationship between audit processing and audit rectification. In the course of maintaining the national financial order and promoting good governance of the government, there is still a gap between the actual performance of the state audit and serving the country's governance, and the theoretical requirement of advocating audit immunity, so it is necessary to strengthen the construction of the cooperative mechanism between audit treatment and audit rectification and reform.
【作者單位】： 浙江工商大學(xué)財(cái)務(wù)與會(huì)計(jì)學(xué)院;
【基金】：國家社會(huì)科學(xué)基金后期資助項(xiàng)目(15FJY011)
【分類號】：F239.44

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本文編號：1583212