互联网发展能成为审计整改质量提升的新动能吗——基于构建审计整改总体格局的视角

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中文摘要：国家审计是国家治理的重要组成部分,审计整改则是国家审计的"下半篇文章".互联网发展已被视为推进国家治理现代化的强大动力,那么互联网发展能成为审计整改质量提升的新动能吗?选取省级面板数据,研究互联网发展对审计整改质量的影响.研究发现:互联网发展可以有效提升审计整改质量,表明互联网发展可以成为新时代提升审计整改质量的新动能;进一步基于审计整改总体格局的视角发现,增强人大预算监督能力、改善政府及主管部门部署和督促的态度、提高审计机关跟踪检查整改情况的工作效率是互联网发展提升审计整改质量的重要机制;异质性分析发现,在制度环境较差和财政压力较大的地区,互联网发展对审计整改质量的提升作用更显著.研究结论有助于深入理解互联网发展提升审计整改质量的效应、机制和情境,为充分利用互联网技术构建和优化审计整改总体格局、破解"屡审屡犯"问题提供有益借鉴.

外文标题：Can the Internet Development Be a New Dynamic to Improve the Quality of Audit Rectification?——From the Perspective of Constructing the Overall Pattern of Audit Rectification

外文摘要：National audit is an important part of national governance,and audit rectification is the"second half"of national audit.Internet develop-ment has been regarded as a powerful driving force to promote the modernization of national governance,so can Internet development become a new driving force to improve the quality of audit rectification?A panel of provincial-level data was selected to study the impact of Internet development on the quality of audit rectification.It is found that Internet development can effectively improve the quality of audit rectification,indicating that Internet development can be a new dynamic force to improve the quality of audit rectification in the new era;further discovery based on the overall pattern of audit rectification,it is found that enhancing the People's Congress's Budget Supervision Ability,improving the attitude of deployment and supervision of the government and au-thorities,and improving the work efficiency of audit institutions in tracking and inspecting audit rectifications are important mechanisms for Internet devel-opment to improve the quality of audit rectification;heterogeneity analysis finds that the role of Internet development in enhancing the quality of audit rec-tification is more significant in regions with poorer institutional environment and higher financial pressure.The findings of the study help to understand the effects,mechanisms and contexts of Internet development to improve the quality of audit rectification,and provide useful reference for making full use of Internet technology to build and optimize the pattern of audit rectification and solve the problem of"repeatedly audited".

外文关键词：

Internet DevelopmentAudit Rectification QualityOverall Pattern of Audit Rectificationthe People's Congress's Budget Supervision AbilityWillingness to Rectifythe Efficiency of Tracking and Inspecting Audit Rectifications

作者：

王少华、赵晓艳、上官泽明

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作者单位：

山西财经大学会计学院 030006

上海财经大学会计学院 200433

关键词：

互联网发展审计整改质量审计整改总体格局人大预算监督整改意愿跟踪检查效率

基金：

国家自然科学基金项目国家自然科学基金项目国家自然科学基金项目上海财经大学研究生创新基金

项目编号：

719021087220212672172085CXJJ-2024-366

出版年：

2024

会计研究

中国会计学会

会计研究

CSTPCDCSSCICHSSCD北大核心

影响因子：6.346

ISSN：1003-2886

年,卷(期)：2024.(5)

参考文献量37