政府审计治理功能研究
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摘要
近年来,治理失效已成为困扰政府的严重问题。作为政府治理体系的关键一环,政府审计的存在应当具备两个方面的功能。其一是作为政府治理的重要组成部分和工具,鉴证和评价政府部门的活动,揭发违规行为,为社会公众了解政府部门对公共资源的使用情况提供独立客观的意见和依据；其二是通过审计工作的有效实施,间接地威慑和督促政府部门充分发挥其职能,提高政府治理的效果。政府审计对地方治理的这种促进作用已逐渐成为业界热议的话题。尤其是自从2011年7月刘家义审计长提出“国家审计应在国家治理中发挥重要作用”这一著名论断以来,学术界更是掀起了研究政府审计与政府治理的热潮。
与审计与公司治理的关系相似,政府审计与政府治理应当是辩证统一的关系。一方面,好的政府治理能够为政府审计的实施提供保障,另一方面好的政府审计又能反过来促进政府治理的效果。因此,为充分发挥政府审计的功能,全面提高政府治理效果,有必要对政府审计与地方政府治理的关系进行全面、系统、深入的分析研究。为此,本文从地方政府的角度研究了政府审计的治理功能。对其理论根源以及现实需要进行了较为深入的分析,同时探索了政府审计作用于地方政府治理的原理、作用方式、实现路径,并通过实证方法检验了目前我国政府审计在促进地方政府治理效果方面的作用效果,并就如何进一步提高政府审计的水平充分发挥其治理功能提出了有利建议。
本文共七章,分别从理论分析和实证研究等的角度对政府审计与地方政府治理问题进行了较系统、深入的研究。各章主要内容如下：
第1章导论。由地方政府治理频频失效的社会现状以及“国家审计与国家治理”这一热议课题引出研究问题。对政府审计、地方政府治理、政府审计的治理功能等核心概念进行了界定。提出了本文的主要内容、研究方法、研究思路框架。
第2章文献综述。归纳总结了国内外三大相关研究领域的文献：政府审计、政府治理以及从治理角度探讨审计的领域。在政府审计的研究方面,主要介绍了学术界关于审计功能拓展方面的理论研究及其在国家经济安全、权力监控等方面的体现。在政府治理的相关研究方面,着重阐述了国际组织、实务界和学术界对“治理”、“政府治理”、“地方政府治理”等概念内涵的不同理解,以及他们关于地方政府治理理论结构的构建、治理模式的选择和治理绩效的评价等方面的研究。在从治理角度探讨政府审计的研究方面,除了介绍政府绩效审计、经济责任审计等针对政府行政管理方面的审计类型的研究之外,还归纳了国内外关于政府审计在政府治理中扮演的角色与发挥的功能等方面的论断。
第3章政府审计治理功能的理论分析。本章为本文的研究主题提供了理论框架,分别从受托经济责任观下审计功能拓展论、组织理论和治理理论的角度分析了政府审计治理功能的客观理论基础,接着分析了政府治理失效在政治经济学中的理论根源和直接原因,阐述了政府审计治理功能的现实必要性,并由审计与公司治理的关系引出了政府审计与地方政府治理的辩证关系。最后,笔者分析了影响政府审计治理功能发挥的主要因素并总结了政府审计治理功能得以实现的基本原理。
第4章本章主要研究的是政府审计治理功能的实现。本章探讨了政府审计对地方政府治理功能基本内容,并提出了政府审计治理功能发挥作用的三条基本路径。
第5章政府审计治理功能发挥的效果检验。笔者收集了《中国审计年鉴》、《中国统计年鉴》中2003年-2008年关于政府审计与政府治理的相关数据对政府审计治理功能的现状进行实证分析。实证结果表明,当前我国政府审计对地方政府治理确实具有一定的促进作用,但单纯的依赖加大政府审计对象与发布审计公告(报告)而不注重审计质量的提高无助于政府治理效果的改善。
第6章对策建议。为充分发挥政府审计的治理功能提出了五条具体的对策建议,并提出切实可行的具体实施步骤。
第7章研究结论、创新点与未来研究方向。在总结前章主要内容的基础上,归纳出了本文的主要研究结论,提出了本文与以往研究相比的创新点所在、并讨论了存在的局限性与未来研究展望。
本文的主要创新点有三：
第一、初步构建了政府审计治理功能的基本理论结构体系。该理论结构体系包括政府审计治理功能概念的界定、政府审计治理功能产生的理论基础、现实需求,以及政府审计和政府治理的辩证关系,为今后相关的研究提供了一个较为完整的理论基础。作为理论体系的补充和进-步说明,本文还阐述了政府审计发挥治理功能的具体内容、政府审计治理功能发挥的基本路径、以及影响政府审计治理功能发挥的主要因素等。
第二、对政府审计治理功能发挥的效果进行了实证检验,获得了有价值的经验证据。使用经验数据,分析检验了当前我国地方政府审计治理功能的发挥效果。检验结果证明,尽管存在地区差异等一系列问题,政府审计对地方政府的治理效果存在一定的促进作用,即政府审计的治理功能在我国实践中有初步的体现,但仍有待完善。
第三、提出了充分促进政府审计发挥治理功能的若干对策建议。为充分促进我国政府审计治理功能的发挥,设计了切实可行的实践对策与具体实施步骤。以往文献对政府审计改革提出的对策建议常常缺乏切实可行的具体实施策略。笔者提出应加强重要性测试合理配置审计资源；提倡使用连续审计这一新型的审计方法促进审计工作效率的全面提高并为其设计了宏观实施框架与具体实施步骤；提出加强审计人员多领域知识网络体系的构建,培养具备多重知识技能背景的高素质审计人才；建立审计信息数据库系统追踪审计结果的贯彻情况,以及重点扶持少数审计效果薄弱地区,平衡政府审计的治理功能。
In the past few years, governance failure has become a serious problem that plagues the government. As one of crucial elements of government's governance system, government auditing has two functions, one of which is that, as an important tool for governance, it evaluates and verifies local government activities, reveals illegal activities, and provides the local community with objective opinions and basis for understanding government's utilization of public resources; the second function is that, by effective implementation of auditing, it could indirectly deter and urge government departments to become more useful, improving the governance efficiency. Government auditing's positive impact to local governance has becoming a hot topic, especially since the publication of Auditor-general Liu Jia yi's well-known speech "Government auditing must play an important role in country governance". Academia has set off a zest of research and government audit and governance.
Similar to the relationship between audit and corporate governance, the relationship between government audit and governance should be exited as a dialectical unity. On one hand, good governance can provide protection for the implementation of government audit; on the other hand the good government audit can in turn promote the effect of governance. Therefore, in order to fully utilize the function of government audit, and comprehensively improve the effectiveness of governance, it is necessary to do a thorough, systematic and in-depth analysis for the relationship between the Government Audit and Local Governance.
To this end, this paper studies the governance function of government audit from a local government's perspective. It also explores its theoretical roots and practical need, while studying the principle of government auditing's role in the governance of local government. This paper develops an in-depth analysis on mode of action to achieve the path, and investigates the status quo of Chinese government audit in government governance through an empirical test. For the concern of how to further improve the level of government audit to fully utilize its governance, the paper provides favorable recommendations. This paper is divided into seven chapters, respectively, from the perspective of theoretical analysis and empirical research on government audit and governance of local government carried out a more systematic, in-depth study.
The main content of each chapter are as follows:
Chapter1:Introduction. The research questions are raised by the frequent failures of local government governance, as well as the hot discussion of the function of government audit. In this chapter, I defined the government auditing, local governance, and the governance function of government auditing; explained this paper's main content, research methods and research ideas framework.
Chapter2:Literature Review. I summarized three major relevant research fields in both domestic and international literatures:(1) government auditing,(2) from the perspective of governance to explore the field of auditing,(3) from the research aspect of government audit. I introduced academic research on the expansion of audit function aspects and its application in the national economic security, embodiment of power monitoring etc. In government governance aspect, I focused on international organization, practitioners and academia's different understanding of the concepts and the definitions of "governance","government governance","local government governance", as well as their research on the construction of the theoretical structure of local government governance, the choice of governance model and governance performance's evaluation. From a governance point of view on government auditing's research aspect, besides introducing government performance evaluation and economic responsibility auditing focusing on the research in government governance's auditing types, it also summarized the thesis about the role of government auditing in governance and the functions in China and abroad.
Chapter3:Government audit governance function's theoretical analysis. This chapter provided a theoretical framework for this paper's research topic, respectively from the perspective of auditing functional expansion of accountability theory, organizational theory and governance theory. It analyzed the objective theoretical basis of the governance function of government audit, and then investigated the government governance failures in political economy's theoretical basis and its direct cause. It stated the need of the governance function of government audit, and that the relationship between auditing and corporation governance leads to a dialectical relationship between government auditing and the local government governance. At the end, I analyzed the major cause for negative impact on government audit governance function, and summarized the basic principles of how government audit governance function can be achieved.
Chapter4:The realization of the governance function of government auditing in the perspective of local government.This chapter mainly discussed how government audit's governance function can be achieved. It explores the basic content of the governance function of government auditing for local government, and indicated three basic paths to achieve it.
Chapter5:Emperical Study. In order to do an empirical analysis of the current condition on government auditing governance function, I collected information and data from China auditing annual report and China statistics annual report in the years2003through2008. The result shows that, currently, China government auditing has some positive impact on local government governance. However, merely relying on the expanding of government auditing subjects and publishing public auditing reports, and giving not emphasis on the quality of audit cannot help improving the government governance's effectiveness.
Chapter6:Suggestions. Five suggestions of achieving government audit's governance function have been made in the chapter.
Chapter7:Conclusion. This chapter summarized my points in comparison of previous research literature, and discusses the existing limitations and future research prospect.
This paper's has three main innovations:
First, it systematically established a relatively more comprehensive basic theory of structural system for government audit governance function and how to achieve the effectiveness of the function. This theoretic structural system consists of the concepts of the governance function of government audit and its theoretical basis, the reasons of how government audit can be effective for local government governance, the detail steps on how government audit can be fully utilize, the basic paths for achieving government audit governance, the major causes for negative impact on the use of government audit governance etc, and it also provided a more complete theoretical basis for future research prospect.
Second, by using experience and statistics, the paper analyzed and verified the effectiveness of China local government audit in governance. Although there are series of issues including the existing regional differences, government audit still has some positive impact on the effectiveness of local government governance, it reflects some initial effect of government audit's governance function, although more improvement is needed.
Third, in order to improve China's government audit governance's effectiveness, I designed a specific practical strategy and implementation steps. Previous research literature has pointed out suggestions but only in a theoretical level, they did not provide any specific practical strategy for implementation. The paper emphasized the importance of testing and monitoring the rational allocation of audit resources, suggested using new method for auditing such as continuous auditing, in order to increase the efficiency, and also designed the macro implementation framework and detail implementation steps. It also pointed out that further development is needed for personnel's professional knowledge, developing high quality auditing talent that has multiple knowledge skills background. It suggested building a database of implementation result of auditing database system to track audit results.
与审计与公司治理的关系相似,政府审计与政府治理应当是辩证统一的关系。一方面,好的政府治理能够为政府审计的实施提供保障,另一方面好的政府审计又能反过来促进政府治理的效果。因此,为充分发挥政府审计的功能,全面提高政府治理效果,有必要对政府审计与地方政府治理的关系进行全面、系统、深入的分析研究。为此,本文从地方政府的角度研究了政府审计的治理功能。对其理论根源以及现实需要进行了较为深入的分析,同时探索了政府审计作用于地方政府治理的原理、作用方式、实现路径,并通过实证方法检验了目前我国政府审计在促进地方政府治理效果方面的作用效果,并就如何进一步提高政府审计的水平充分发挥其治理功能提出了有利建议。
本文共七章,分别从理论分析和实证研究等的角度对政府审计与地方政府治理问题进行了较系统、深入的研究。各章主要内容如下：
第1章导论。由地方政府治理频频失效的社会现状以及“国家审计与国家治理”这一热议课题引出研究问题。对政府审计、地方政府治理、政府审计的治理功能等核心概念进行了界定。提出了本文的主要内容、研究方法、研究思路框架。
第2章文献综述。归纳总结了国内外三大相关研究领域的文献：政府审计、政府治理以及从治理角度探讨审计的领域。在政府审计的研究方面,主要介绍了学术界关于审计功能拓展方面的理论研究及其在国家经济安全、权力监控等方面的体现。在政府治理的相关研究方面,着重阐述了国际组织、实务界和学术界对“治理”、“政府治理”、“地方政府治理”等概念内涵的不同理解,以及他们关于地方政府治理理论结构的构建、治理模式的选择和治理绩效的评价等方面的研究。在从治理角度探讨政府审计的研究方面,除了介绍政府绩效审计、经济责任审计等针对政府行政管理方面的审计类型的研究之外,还归纳了国内外关于政府审计在政府治理中扮演的角色与发挥的功能等方面的论断。
第3章政府审计治理功能的理论分析。本章为本文的研究主题提供了理论框架,分别从受托经济责任观下审计功能拓展论、组织理论和治理理论的角度分析了政府审计治理功能的客观理论基础,接着分析了政府治理失效在政治经济学中的理论根源和直接原因,阐述了政府审计治理功能的现实必要性,并由审计与公司治理的关系引出了政府审计与地方政府治理的辩证关系。最后,笔者分析了影响政府审计治理功能发挥的主要因素并总结了政府审计治理功能得以实现的基本原理。
第4章本章主要研究的是政府审计治理功能的实现。本章探讨了政府审计对地方政府治理功能基本内容,并提出了政府审计治理功能发挥作用的三条基本路径。
第5章政府审计治理功能发挥的效果检验。笔者收集了《中国审计年鉴》、《中国统计年鉴》中2003年-2008年关于政府审计与政府治理的相关数据对政府审计治理功能的现状进行实证分析。实证结果表明,当前我国政府审计对地方政府治理确实具有一定的促进作用,但单纯的依赖加大政府审计对象与发布审计公告(报告)而不注重审计质量的提高无助于政府治理效果的改善。
第6章对策建议。为充分发挥政府审计的治理功能提出了五条具体的对策建议,并提出切实可行的具体实施步骤。
第7章研究结论、创新点与未来研究方向。在总结前章主要内容的基础上,归纳出了本文的主要研究结论,提出了本文与以往研究相比的创新点所在、并讨论了存在的局限性与未来研究展望。
本文的主要创新点有三：
第一、初步构建了政府审计治理功能的基本理论结构体系。该理论结构体系包括政府审计治理功能概念的界定、政府审计治理功能产生的理论基础、现实需求,以及政府审计和政府治理的辩证关系,为今后相关的研究提供了一个较为完整的理论基础。作为理论体系的补充和进-步说明,本文还阐述了政府审计发挥治理功能的具体内容、政府审计治理功能发挥的基本路径、以及影响政府审计治理功能发挥的主要因素等。
第二、对政府审计治理功能发挥的效果进行了实证检验,获得了有价值的经验证据。使用经验数据,分析检验了当前我国地方政府审计治理功能的发挥效果。检验结果证明,尽管存在地区差异等一系列问题,政府审计对地方政府的治理效果存在一定的促进作用,即政府审计的治理功能在我国实践中有初步的体现,但仍有待完善。
第三、提出了充分促进政府审计发挥治理功能的若干对策建议。为充分促进我国政府审计治理功能的发挥,设计了切实可行的实践对策与具体实施步骤。以往文献对政府审计改革提出的对策建议常常缺乏切实可行的具体实施策略。笔者提出应加强重要性测试合理配置审计资源；提倡使用连续审计这一新型的审计方法促进审计工作效率的全面提高并为其设计了宏观实施框架与具体实施步骤；提出加强审计人员多领域知识网络体系的构建,培养具备多重知识技能背景的高素质审计人才；建立审计信息数据库系统追踪审计结果的贯彻情况,以及重点扶持少数审计效果薄弱地区,平衡政府审计的治理功能。
In the past few years, governance failure has become a serious problem that plagues the government. As one of crucial elements of government's governance system, government auditing has two functions, one of which is that, as an important tool for governance, it evaluates and verifies local government activities, reveals illegal activities, and provides the local community with objective opinions and basis for understanding government's utilization of public resources; the second function is that, by effective implementation of auditing, it could indirectly deter and urge government departments to become more useful, improving the governance efficiency. Government auditing's positive impact to local governance has becoming a hot topic, especially since the publication of Auditor-general Liu Jia yi's well-known speech "Government auditing must play an important role in country governance". Academia has set off a zest of research and government audit and governance.
Similar to the relationship between audit and corporate governance, the relationship between government audit and governance should be exited as a dialectical unity. On one hand, good governance can provide protection for the implementation of government audit; on the other hand the good government audit can in turn promote the effect of governance. Therefore, in order to fully utilize the function of government audit, and comprehensively improve the effectiveness of governance, it is necessary to do a thorough, systematic and in-depth analysis for the relationship between the Government Audit and Local Governance.
To this end, this paper studies the governance function of government audit from a local government's perspective. It also explores its theoretical roots and practical need, while studying the principle of government auditing's role in the governance of local government. This paper develops an in-depth analysis on mode of action to achieve the path, and investigates the status quo of Chinese government audit in government governance through an empirical test. For the concern of how to further improve the level of government audit to fully utilize its governance, the paper provides favorable recommendations. This paper is divided into seven chapters, respectively, from the perspective of theoretical analysis and empirical research on government audit and governance of local government carried out a more systematic, in-depth study.
The main content of each chapter are as follows:
Chapter1:Introduction. The research questions are raised by the frequent failures of local government governance, as well as the hot discussion of the function of government audit. In this chapter, I defined the government auditing, local governance, and the governance function of government auditing; explained this paper's main content, research methods and research ideas framework.
Chapter2:Literature Review. I summarized three major relevant research fields in both domestic and international literatures:(1) government auditing,(2) from the perspective of governance to explore the field of auditing,(3) from the research aspect of government audit. I introduced academic research on the expansion of audit function aspects and its application in the national economic security, embodiment of power monitoring etc. In government governance aspect, I focused on international organization, practitioners and academia's different understanding of the concepts and the definitions of "governance","government governance","local government governance", as well as their research on the construction of the theoretical structure of local government governance, the choice of governance model and governance performance's evaluation. From a governance point of view on government auditing's research aspect, besides introducing government performance evaluation and economic responsibility auditing focusing on the research in government governance's auditing types, it also summarized the thesis about the role of government auditing in governance and the functions in China and abroad.
Chapter3:Government audit governance function's theoretical analysis. This chapter provided a theoretical framework for this paper's research topic, respectively from the perspective of auditing functional expansion of accountability theory, organizational theory and governance theory. It analyzed the objective theoretical basis of the governance function of government audit, and then investigated the government governance failures in political economy's theoretical basis and its direct cause. It stated the need of the governance function of government audit, and that the relationship between auditing and corporation governance leads to a dialectical relationship between government auditing and the local government governance. At the end, I analyzed the major cause for negative impact on government audit governance function, and summarized the basic principles of how government audit governance function can be achieved.
Chapter4:The realization of the governance function of government auditing in the perspective of local government.This chapter mainly discussed how government audit's governance function can be achieved. It explores the basic content of the governance function of government auditing for local government, and indicated three basic paths to achieve it.
Chapter5:Emperical Study. In order to do an empirical analysis of the current condition on government auditing governance function, I collected information and data from China auditing annual report and China statistics annual report in the years2003through2008. The result shows that, currently, China government auditing has some positive impact on local government governance. However, merely relying on the expanding of government auditing subjects and publishing public auditing reports, and giving not emphasis on the quality of audit cannot help improving the government governance's effectiveness.
Chapter6:Suggestions. Five suggestions of achieving government audit's governance function have been made in the chapter.
Chapter7:Conclusion. This chapter summarized my points in comparison of previous research literature, and discusses the existing limitations and future research prospect.
This paper's has three main innovations:
First, it systematically established a relatively more comprehensive basic theory of structural system for government audit governance function and how to achieve the effectiveness of the function. This theoretic structural system consists of the concepts of the governance function of government audit and its theoretical basis, the reasons of how government audit can be effective for local government governance, the detail steps on how government audit can be fully utilize, the basic paths for achieving government audit governance, the major causes for negative impact on the use of government audit governance etc, and it also provided a more complete theoretical basis for future research prospect.
Second, by using experience and statistics, the paper analyzed and verified the effectiveness of China local government audit in governance. Although there are series of issues including the existing regional differences, government audit still has some positive impact on the effectiveness of local government governance, it reflects some initial effect of government audit's governance function, although more improvement is needed.
Third, in order to improve China's government audit governance's effectiveness, I designed a specific practical strategy and implementation steps. Previous research literature has pointed out suggestions but only in a theoretical level, they did not provide any specific practical strategy for implementation. The paper emphasized the importance of testing and monitoring the rational allocation of audit resources, suggested using new method for auditing such as continuous auditing, in order to increase the efficiency, and also designed the macro implementation framework and detail implementation steps. It also pointed out that further development is needed for personnel's professional knowledge, developing high quality auditing talent that has multiple knowledge skills background. It suggested building a database of implementation result of auditing database system to track audit results.
引文
3见《中华人民共和国审计法》第-章第二条
10详见颜廷锐编：《中国政体改革问题报告》,中国发展出版社,2004年版,第32页。
11详见三联书店,1995,“公共知识论丛”第一辑《市场逻辑与国家观念》
12详见蔡春,1998,论现代审计特征与受托经济责任关系
13详见蔡春,2000,受托经济责任——现代会计、审计之魂
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