摘要
以在2012年、2015年连续两次参加国际预算合作组织(IBP)开展的《开放预算调查》的201个国家为样本,运用混合OLS回归,研究审计监督、公众参与以及两者互动对预算透明度的影响。实证结果表明,国家审计通过加强独立性、提高审计结果公告能力,可以提高预算透明度;社会公众通过提升参与预算的层次性和实质性,也可以有效提高预算透明度;审计监督与公众参与的互动机制主要表现为审计立项对公众建议的接受度、审计结果对公众阅读的方便度,它们对政府预算透明度的提高都具有显著的正向作用。研究结论对于加强审计机关自身能力建设,完善审计监督和公众参与的互动机制,不断提高政府预算透明度,推进国家治理现代化具有一定的启示意义。
Taking a sample of 201 countries which participated in the open budget survey conducted by the International Budget Partnership （IBP） for two consecutive times in 2012 and 2015, and using mixed OLS regression, to study the impact of audit supervision, public participation and interactive mechanisms between them on budget transparency. The empirical results show that the national audit can improve the budget transparency by strengthening the independence and improving the audit result announcement ability, and social pubfic can effectively improve the budget transparency by enhancing the hierarchy and materiality of participation in the budget. The interactive mechanisms between audit supervision and public participation are mainly in the acceptance of the project proposal to the public and the convenience of the audit results to the public reading, and they have significant positive effects on the improvement of the transparency of the government budget. Research conclusions for improving the transparency of the government budget and promoting the modernization of national governance by strengthening the construction of the ability of the audit institutions and improving the interactive mechanisms of the audit supervision and public supervision have certain enlightenment significance.
作者
王少华
上官泽明
吴秋生
WANG Shao-hua SHANGGUAN Ze-ming WU Qiu-sheng
出处
《科学决策》
CSSCI
2017年第9期44-64,共21页
Scientific Decision Making
基金
山西省软科学研究项目(项目编号:2011041007-01)
山西省研究生教育创新项目(项目编号:2017BY092)
关键词
审计监督
公众参与
预算透明度
互动机制
audit supervision
public participation
budget transparency
interactive mechanisms
