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国家在继续扩大对外开放,转变经济增长方式的同时也越来越重视国家经济的安全性,而国家经济的安全性在特定方面有赖于财政资金的运行效率。政府审计在促进财政资金运行效率方面可以发挥重要作用。研究发现,问题资金的处理比率对财政资金运行效率的影响最为显著和有力,问题案件的处理比率对平均问题环比增长比率的影响比对总体问题资金的环比增长比率的影响要大,批示报告采用比率的提高对于问题案件增长和平均问题增长的影响和案件处理比率刚好相反,批示报告采用率的提高更能影响问题资金的总体变化,起到抑制作用。
As the country continues to expand its opening up to the outside world and transform its mode of economic growth, the state pays more and more attention to the security of the country’s economy. The national economic security depends in some aspects on the operational efficiency of fiscal funds. Government auditing can play an important role in promoting the efficiency of fiscal funds. The study found that the treatment rate of the problem funds has the most significant and powerful impact on the operational efficiency of the financial funds. The impact of the handling ratio of the problem cases on the ratio of the average issue to the ratio of the overall issue has a greater impact on the ratio of the increase of the overall issue funds. The increase of the ratio has the opposite effect on the increase of the problem cases and the increase of the average problem and the case handling ratio. The improvement of the adoption rate of the report shows that the increase of the report reporting rate can further affect the overall change of the problem funds, which can be a deterrent.