政府审计质量的内涵、衡量和影响因素：一个理论框架

doi:10.16716/j.cnki.65-1030/f.2021.01.003

摘要/Abstract

摘要： 审计质量是政府审计的生命线,若审计质量低下,政府审计就难以实现其价值功能。本文旨在厘清政府审计质量的内涵和衡量方法,并提出政府审计质量影响因素的分类框架。政府审计质量的内涵是其审计目标的实现程度,根据审计直接目标和审计终极目标,可将审计质量区分为审计项目质量和审计工作质量。对审计项目质量的衡量主要考虑发现并报告问题情况,同时结合审计业务类型确定具体的审计质量指标;对审计工作质量的衡量则可采用审计结果运用程度和审计最终效果两类指标,不同审计业务类型的审计结果运用程度和审计最终效果的具体指标不同。政府审计质量的影响因素包括审计机关内部因素、审计客体因素和外部环境因素,以及它们各自包括的更为具体的因素。

关键词: 政府审计质量, 国家审计质量, 审计直接目标, 审计终极目标, 审计质量, 审计项目质量, 审计工作质量, 审计监督体系, 治理体系现代化, 治理能力现代化

Abstract: Audit quality is the lifeline of government audit. If audit quality is low, it is difficult for government audit to realize its value function.This paper aims to clarify the connotation and measurement methods of government audit quality, and puts forward the classification framework of factors affecting government audit quality. The connotation of government audit quality is the degree of realization of its audit objectives. According to the audit direct goal and the audit ultimate goal, the audit quality is distinguished between the audit project quality and the audit work quality. The measurement of audit project quality mainly considers finding and reporting problems, and needs to determine specific audit quality indicators according to the type of audit engagement. Audit coverage and application degree of audit results are mainly used to measure the quality of audit work, and the specific indicators of audit coverage and application degree of audit results are different for different types of audit business. The influencing factors of government audit quality include internal factors of audit institutions, audit object factors and external environmental factors, each of which includes some more specific factors.

Key words: Government Audit Quality, National Audit Quality, Audit Direct Goal, the Audit Ultimate Goal, Audit Quality, Audit Project Quality, Audit Work Quality, Audit Supervision System, Modernization of Governance System, Modernization of Governance Capacity

中图分类号:

F239.44

郑石桥. 政府审计质量的内涵、衡量和影响因素：一个理论框架[J]. 新疆财经, 2021, (1): 31-41.

Zheng Shiqiao. The Connotation, Measurement and Influencing Factors of Government Audit Quality: A Theoretical Framework[J]. Finance & Economics of Xinjiang, 2021, (1): 31-41.

参考文献

[1] 郑石桥,许玲玲.国家审计促进经济高质量发展的机理研究——基于中国省级面板数据的实证分析[J].新疆财经,2020(1):39-52.
[2] 赵劲松. 关于我国政府审计质量特征的一个分析框架[J].审计研究,2005(4):65-68.
[3] 董延安. 国家审计质量的影响因素及其路径分析——基于我国财政财务收支审计的视角[J].审计与经济研究,2008(1):40-45.
[4] 马轶群. 国家审计质量的区域差异性研究——基于动态面板的系统广义矩估计检验[J].当代财经,2014(11):119-128.
[5] 聂萍,徐钦英.我国政府审计质量的实证研究——源于审计署特派办审计结果执行情况的经验数据[J].财经理论与实践,2012(1):59-63.
[6] 王跃堂,黄溶冰.我国政府审计质量控制体系研究[J].审计与经济研究,2008(6):15-20.
[7] 张立民,邢春玉,温菊英.国有企业政治关联、政府审计质量和企业绩效——基于我国A股市场的实证研究[J].审计与经济研究,2015(5):3-14.
[8] 刘英来. 关于审计质量控制的思考[J].审计研究,2003(4):12-13.
[9] 王芳,周红.政府审计质量的衡量研究:基于程序观和结果观的检验[J].审计研究,2010(2):24-29.
[10] 王芳,周红,任康.审计体制、审计方式与政府审计质量——基于正式与非正式制度的视角[J].当代财经, 2012(8):106-119.
[11] 于桂芝,黄恩国.国家审计质量控制研究[J].审计研究,1996(5):32-36.
[12] 史宁安,叶鹏飞,胡友良.审计质量之用户(顾客)满意论[J].审计研究,2006(1):16-19.
[13] 孙宝厚. 关于全面审计质量控制若干关键问题的思考[J].审计研究,2008(2):3-10.
[14] 陈宋生,陈海红,潘爽.审计结果公告与审计质量——市场感知和内隐真实质量双维视角[J].审计研究,2014 (2):18-26.
[15] 黄溶冰,王跃堂.我国省级审计机关审计质量的实证分析(2002—2006)[J].会计研究,2010(6):70-76.
[16] 叶子荣,马东山.我国国家审计质量影响因素研究——基于2002—2007年省际面板数据的分析[J].审计与经济研究,2012(6):12-24.
[17] 程莹. 双重领导管理体制下影响地方政府审计质量的因素分析[J].审计与经济研究,2015(4):67-76.
[18] 吴联生. 政府审计机构隶属关系评价模型——兼论我国政府审计机构隶属关系的改革[J].审计研究,2002(5):14-18.
[19] 马曙光. 政府审计人员素质影响审计成果的实证研究[J].审计研究,2007(3):24-29.
[20] 王芳,彭超然.公众集聚度与政府审计质量——基于公共选择理论的分析[J].中南财经政法大学学报,2015(2):72-79+160.
[21] 吴秋生,郭檬楠,上官泽明.地方审计机关负责人任免征求上级意见提高审计质量了吗?——来自我国地市级审计机关负责人任免的证据[J].审计研究,2016(4):28-34.
[22] 黄溶冰. 国家审计质量的影响因素研究——基于结构方程和DEA-Tobit模型的分析[J].兰州学刊,2017(5): 156-172.
[23] 黄溶冰. 经济责任审计的审计发现与问责悖论[J].中国软科学,2012(5):182-192.
[24] 和秀星,曹严礼.审计机关机构设置与审计质量:基于分权制衡理论视角的分析[J].当代财经,2012(6):112-120.
[25] 张龙平,李璐.我国政府审计质量控制的改进问题研究[J].管理世界,2009(5):176-177.
[26] GAO(United States Government Accountability Office).CPA Audit Quality:A Framework for Procuring Audit Ser-vices[Z].Working Paper,1987.
[27] GAO(United States Government Accountability Office).Single Audit Act:Single Audit Quality has Improved but Im- plementation Problems Remain[Z].Working Paper,1989.
[28] GAO(United States Government Accountability Office).Single Audit Quality Actions Needed to Address Persistent Audit Quality Problems[Z].Working Paper,2007.
[29] Deis D R,Giroux G A.Determinants of Audit Quality in the Public Sector[J].The Accounting Review,1992(3): 462-479.
[30] Copley P A.The Association between Municipal Disclosure Practices and Audit Quality[J].Journal of Accounting andPublic Policy,1991(4):245-266.
[31] Samelson D,Lowensohn S,Johnson L E.The Determinants of Perceived Audit Quality and Auditee Satisfaction in LocalGovernment[J].Journal of Public Budgeting Accounting & Financial Management,2006(2):139-166.
[32] Morin D.Measuring the Impact of Value-for-money Audits:A Model for Surveying Audited Managers[J].CanadianPublic Administration,2004(2):141-164.
[33] Reichborn-Kjennerud K.Does Performance Auditing Matter?The Government Administration's Response to the Performance Auditing of the Norwegian Office of the Auditor General[Z].Thesis for the Degree of Philosophiae Doc- tor University of Bergen,2013.
[34] Morin D.Influence of Value for Money Audit on Public Administrations:Looking beyond Appearances[J].Financial Accountability & Management,2001(2):99-117.
[35] Morin D.Auditors General's Universe Revisited[J].Managerial Auditing Journal,2008(7):697-720.
[36] Danielle M.Auditors General's Impact on Administrations:A Pan-Canadian Study (2001-2011)[J].Managerial Au-diting Journal,2014(5):395-426.
[37] Radcliffe V S.Knowing Efficiency:The Enactment of Efficiency in Efficiency Auditing[J].Accounting Organizations & Society,1999(4):333-362.
[38] Radcliffe V S.Public Secrecy in Auditing:What Government Auditors cannot Know[J].Critical Perspectives on Ac-counting,2008(1):99-126.
[39] Lapsley I,Pong C K M.Modernization versus Problematization:Value-for-money Audit in Public Services[J].Euro-pean Accounting Review,2000(4):541-567.
[40] Johnsen A,Meklin P,Oulasvirta L,Vakkuri J.Performance Auditing in Local Government:An Exploratory Study of Perceived Efficiency of Municipal Value for Money Auditing in Finland and Norway[J].European Accounting Re- view,2001(3):583-599.
[41] Behn R D.Rethinking Democratic Accountability[M].Washington:Brookings Institution Press,2001.
[42] Lonsdale J,Wilkins P,Ling T.Performance Auditing:Contributing to Accountability in Democratic Government[M].Cheltenham:Edward Elgar Publishing,2011.
[43] Kells S.The Seven Deadly Sins of Performance Auditing:Implications for Monitoring Public Audit Institutions[J]. Australian Accounting Review,2011(4):383-396.
[44] Bawole J N,Ibrahim M.Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits:Evidence from the Literature[J].Public Organization Review,2016(16):285-299.
[45] Justesen L,Skaerbaek P.Performance Auditing and the Narrating of a New Auditee Identity[J].Financial Account- ability & Management,2010(3):325-343.