| 政府审计效率影响因素的实证研究 |
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| 引用本文： | 喻采平.政府审计效率影响因素的实证研究[J].长沙理工大学学报(社会科学版),2010,25(3):18-25. |
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| 作者姓名： | 喻采平 |
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| 作者单位： | 长沙理工大学,经济与管理学院,湖南,长沙,410004 |
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| 摘 要： | 采用多元回归分析方法对31个省级审计机关2002年-2006年的政府审计效率的影响因素进行了检验,经验证据表明:审计任务强度、审计执行力度及审计处罚力度与政府审计效率成正相关关系;审计信息披露力度对政府审计效率的影响不显著。
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| 关 键 词： | 政府审计效率 审计任务强度 审计执行力度 审计处罚力度 审计信息披露力度 |
An Empirical Study of the Influencing Factors on the Efficiency of Government Auditing |
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| YU Cai-ping.An Empirical Study of the Influencing Factors on the Efficiency of Government Auditing[J].Journal of Changsha University of Science & Technology,2010,25(3):18-25. |
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| Authors: | YU Cai-ping |
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| Institution: | YU Cai-ping(Changsha University of Science , Technology Changsha 410004,China) |
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| Abstract: | In this article,the authors use multiple regression analysis to test the factors affecting the auditing efficiency in 31 provincial-level audit institutions in the years between 2002-2006.We arrive at the conclusion that the efficiency of government auditing is in direct proportion to the intensity of the audit mission,the intensity of auditing implementation,and the intensity of auditing punishment.In addition,the influence of audit information disclosure upon the efficiency of government auditing proves i... |
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| Keywords: | government auditing efficiency intensity of audit mission audit enforcement intensity of audit punishment |
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