审计处理、审计整改与财政收支违规行为
Audit Proceeding, Audit Rectification and Public Financial Revenue and Expenditure Violations

基于2006-2012年的审计年鉴数据，实证检验了国家审计中审计决定、审计移送和审计建议的处理与整改对于审计查出财政违规问题金额的影响。研究结果显示，无论审计署特派办还是地方审计机关，虽然独立性和隶属关系不同，但在审计处理和审计整改之间并未形成交互加强的互补关系。研究发现表明，在维护国家财经秩序和促进政府良治的过程中，国家审计的现实表现与服务国家治理、提倡审计免疫的理论要求尚存在差距，需要加强审计处理与审计整改协同机制的建设。
This paper surveys the impact of the relationship between audit proceeding and audit rectification on the questionable amount discovered in governmental auditing based on 2006-2012 audit yearbook data. The research findings show that, regardless of the local audit organs or the specially appointed offices of Audit Administration, the independence and subordinate relationship are different, but there is not an obvious mutual enhancement complimentary impact on lowering the questionable amount discovered in audit. The research conclusion of this paper is that, in process of maintaining national financial and economic order, and promoting good governance of the government, the practical expression of governmental auditing still has a distance from the theoretical requirement of serving national governance and advocating audit immunity, and it is necessary to strengthen the construction of the coordination mechanism of audit rectification and audit handling.