本文選題：經(jīng)濟(jì)責(zé)任審計(jì) + 問(wèn)責(zé)機(jī)制��； 參考：《鄭州航空工業(yè)管理學(xué)院》2017年碩士論文

【摘要】：改革開放三十多年來(lái),中國(guó)經(jīng)濟(jì)取得了舉世矚目的輝煌成就,與此同時(shí),腐敗問(wèn)題愈演愈烈,成為了中國(guó)經(jīng)濟(jì)發(fā)展和全面深化改革進(jìn)程中的重大挑戰(zhàn)。審計(jì)在腐敗治理中的作用已得到了廣泛認(rèn)可。然而,已有文獻(xiàn)多從政府審計(jì)視角來(lái)探討其治腐功效,少有學(xué)者以經(jīng)濟(jì)責(zé)任審計(jì)為視角并輔以實(shí)證研究。本文試圖將問(wèn)責(zé)機(jī)制引入經(jīng)濟(jì)責(zé)任審計(jì),利用博弈理論,實(shí)證檢驗(yàn)經(jīng)濟(jì)責(zé)任審計(jì)對(duì)腐敗治理的影響。通過(guò)分析經(jīng)濟(jì)責(zé)任審計(jì)治理腐敗的角色定位,厘清了經(jīng)濟(jì)責(zé)任審計(jì)和腐敗治理之間的關(guān)系。為了改善經(jīng)濟(jì)責(zé)任審計(jì)對(duì)腐敗的治理效果,在原有博弈模型中引入問(wèn)責(zé)機(jī)制,從問(wèn)責(zé)機(jī)構(gòu)、社會(huì)公眾及媒體兩個(gè)層面分析問(wèn)責(zé)對(duì)經(jīng)濟(jì)責(zé)任審計(jì)治腐的影響。以此為基礎(chǔ),本文搜集整理了《中國(guó)審計(jì)年鑒》、《中國(guó)統(tǒng)計(jì)年鑒》等有關(guān)年鑒2007-2014年的統(tǒng)計(jì)數(shù)據(jù)進(jìn)行實(shí)證研究,回歸結(jié)果表明:經(jīng)濟(jì)責(zé)任審計(jì)對(duì)腐敗具有揭示作用;政府頒布實(shí)施的問(wèn)責(zé)規(guī)范越多,司法機(jī)關(guān)問(wèn)責(zé)強(qiáng)度越大,社會(huì)公眾及媒體信息獲取與解讀能力越強(qiáng),則問(wèn)責(zé)機(jī)制對(duì)腐敗的抑制作用越強(qiáng)。然而,這種效果在紀(jì)檢監(jiān)察機(jī)關(guān)和主管部門中表現(xiàn)并不明顯。在問(wèn)責(zé)機(jī)制對(duì)經(jīng)濟(jì)責(zé)任審計(jì)治腐的效果研究中發(fā)現(xiàn):問(wèn)責(zé)規(guī)范和社會(huì)公眾及媒體信息獲取與解讀能力可以促進(jìn)經(jīng)濟(jì)責(zé)任審計(jì)治腐的功能發(fā)揮。通過(guò)上述分析,本文提出了相關(guān)建議:建立經(jīng)濟(jì)責(zé)任審計(jì)問(wèn)責(zé)法律,健全問(wèn)責(zé)規(guī)范;完善經(jīng)濟(jì)責(zé)任審計(jì)環(huán)境,形成問(wèn)責(zé)合力;公開經(jīng)濟(jì)責(zé)任審計(jì)結(jié)果及問(wèn)責(zé)信息,增強(qiáng)問(wèn)責(zé)力量。本文有利于審計(jì)基本理論的創(chuàng)新發(fā)展;為審計(jì)與問(wèn)責(zé)之間的關(guān)聯(lián)研究提供了經(jīng)驗(yàn)支持;有利于對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的運(yùn)行提出相關(guān)的政策建議;對(duì)推進(jìn)“國(guó)家治理體系和治理能力現(xiàn)代化”建設(shè)具有一定的啟示意義。本文在已有的研究基礎(chǔ)上實(shí)現(xiàn)了兩點(diǎn)突破,一方面完善了對(duì)相關(guān)指標(biāo)的衡量,另一方面經(jīng)濟(jì)責(zé)任審計(jì)、問(wèn)責(zé)機(jī)制和腐敗治理置于國(guó)家治理框架下研究。
[Abstract]:After more than 30 years of reform and opening up, China's economy has made remarkable achievements. At the same time, corruption has become more and more serious, which has become a major challenge in the process of China's economic development and all-round deepening of reform. The role of audit in the governance of corruption has been widely recognized. However, there are many literatures from the perspective of government audit to explore the efficacy of corruption, few scholars with the perspective of economic responsibility audit and empirical research. This paper attempts to introduce the accountability mechanism into the economic responsibility audit, using the game theory to empirically test the impact of economic responsibility audit on the governance of corruption. By analyzing the role of economic responsibility audit in corruption management, this paper clarifies the relationship between economic responsibility audit and corruption governance. In order to improve the governance effect of economic responsibility audit on corruption, this paper introduces accountability mechanism into the original game model, and analyzes the impact of accountability on economic responsibility audit from two aspects: accountability institution, social public and media. On this basis, this paper collects and collates the relevant statistical data of China Audit Yearbook and China Statistical Yearbook from 2007 to 2014. The regression results show that the audit of economic responsibility has the function of revealing corruption; The more the government promulgates and implements the more the accountability of the judiciary is, the stronger the ability of the public and the media to obtain and interpret information, the stronger the restraining effect of the accountability mechanism on corruption. However, this effect is not obvious in discipline inspection and supervision organs and competent departments. In the study of the effect of accountability mechanism on economic responsibility audit, it is found that accountability norms and the ability of obtaining and interpreting information from the public and the media can promote the function of economic responsibility audit to prevent corruption. Through the above analysis, this paper puts forward some relevant suggestions: establishing the accountability law of economic responsibility audit, perfecting the accountability standard; perfecting the environment of economic responsibility audit, forming accountability ability; publicizing the results and information of economic responsibility audit; Enhancing accountability. This paper is conducive to the innovation and development of the basic audit theory, provides empirical support for the study of the relationship between audit and accountability, and provides relevant policy recommendations for the operation of economic responsibility audit. It has certain enlightening significance to promote the modernization of national governance system and governance ability. Based on the existing research, this paper has achieved two breakthroughs. On the one hand, it has improved the measurement of relevant indicators, on the other hand, the audit of economic responsibility, accountability mechanism and corruption governance have been studied under the framework of national governance.
【學(xué)位授予單位】：鄭州航空工業(yè)管理學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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