摘要
公众网络聚集如何在政府审计工作中发挥积极的监督作用,是国家审计治理研究中需要关注和引导的问题。本文基于议程设置理论和皮亚杰图式理论,分析我国公众网络聚集对政府审计的影响路径。为进一步探寻不同城市间公众网络聚集度(internet concentration of public,ICP)与政府审计力度(audit effortofgovernment,AE)的关系,本文以2012~2014年全国280个城市的政府审计机关为样本,运用AMOS软件检验了公众网络聚集度、城市差异对政府审计力度的影响。实证分析结果显示:①公众网络聚集度与地方政府审计力度呈显著正相关关系;②公众网络参与度与公众网络舆论倾向是公众网络聚集度这一潜变量中影响政府审计力度的关键因素;③城市差异潜变量中,经济水平与信息化水平是影响政府审计力度的关键因素。研究结果充实了政府审计力度影响因素与公众网络聚集效果的经验证据,同时对提升政府审计中的公众监督合力具有一定的借鉴意义。
The active governance role played by the internet concentration of public in government audit has recently received attention.Based on agenda setting theory and Piaget schema theory,this paper analyzes theimpact of the internet concentration of public on government audit in China.To test the relationship between the internet concentration of public and government auditstrength among different cities,this paper applies the structural equation model(AMOS)to analyze a sample of 280 cities in China from 2012 to 2014.The findings are as follows.First,the internet concentration of public is significantly positively related to government audit strength.Second,public online participation and the internet propensity of public opinion are the key factors influencing government audit strength.Third,the levels of economic development and information transparency are also the important factors.Our results reveal the effect of the internet concentration of publicon government audit strength and thus enrich the empirical evidence on the factors influencing government audit.In addition,our results imply that public supervision enhances government audit.
作者
刘晓红
Xiaohong Liu(Shandong University of Political Science and Law,Jinan,Shandong,China250014;Nanjing University of Aeronautics and Astronautics,Nanjing,Jiangsu,China210016)
出处
《当代会计评论》
CSSCI
2018年第3期67-82,共16页
Contemporary Accounting Review
基金
2018年度山东省高等学校科研计划项目“网络环境下公众聚集度与地方政府审计力度的关系研究”(J18RA126)
中央级公益性科研院所基本科研业务费专项资金课题“大数据背景下的司法会计对策探索”
山东省社会科学基金项目“城市承载力框架下的山东省行政事业性国有资产管理研究”(17CKJJ06)
山东省软科学研究项目“山东省各级政府综合财务报告披露及评价机制研究”(2016RKB01401)
山东政法学院司法会计研究所、青年教师学术创新团队的资助
关键词
公众网络聚集度
城市差异
政府审计力度
结构方程
citizen aggregations on network
city differences
government audit strength
structural equation model