国家审计治理指数研究-定稿.docVIP

PAGE9 / NUMPAGES10 国家审计治理指数研究 　【内容摘要】本文以国家治理免疫系统论为基础，采用功效系数法构建国家审计治理指数。国家审计在国家治理中发挥批判性和建设性两种作用，根据这两种作用，国家审计治理指数从产出的视角来说，批判性作用表现为“审计发现问题金额率”和“移送处理人数率”，建设性作用表现为“审计整改金额率”和“审计结果利用率”。采用功效系数法综合上述四个指标，构建国家审计批判性指数、国家审计建设性指数和国家审计治理综合指数。 根据2007和2008两年的数据，按本文前面构建的国家审计治理指数模型来计算各省市的国家审计治理指数，结果表明，不同省市之间的差距较大，全国的整体水平离行业满意水平也存在较大的差距。 【关键词】国家审计，国家治理，国家审计批判性作用，国家审计建设性作用，国家审计治理指数 Research on Index of National Audit in National Governance Abstract: Based on?the?audit immune?system perspective?of?the?national?governance, this paper use efficacy coefficient method to construct the index of national audit. National audit play two kinds of functions known as the critical function? and the constructive function? in the national? governance, according to these two kinds of functions, from the output perspective of national audit, the critical function can be expressed as ‘the rate of the problem be found’ and ‘the rate of the people be transferred to relevant departments or be dealt with’, the constructive function can be expressed as ‘the?rate??of?the?problem’s?rectification’ and ‘the?rate?of?the?audit?result’s?utilization’. Synthesizing the above four indicators using the efficacy coefficient method, and constructing the national audit critical index, the national audit constructive index and national audit governance composite index. According to the date in 2007 and 2008, calculating the index of national audit of the various provinces and cities in accordance with the index of national audit model constructed above, the results show that the gap between different provinces and cities is large. The overall level of the country from the satisfaction level of the industry also has a big gap. Key words: National audit, National governance, Critical Function of National Audit, Constructive Function of National Audit, Index of National Audit. 作者信息 郑石桥（1964—），南京审计学院国际审计学院教授、博士生导师，主要研究领域是审计理论与方法。 Email:zhengshiqiao@163.com 电话025地址：江苏南京市浦口区江浦街道雨山西路86号 邮编：211815 宋皓杰（1988－）