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dc.contributor.author黄婧娟
dc.contributor.authorJingjuan Huang
dc.contributor.author黄滔智
dc.contributor.authorTaozhi Tang
dc.contributor.author李权
dc.contributor.authorQuan Li
dc.date.accessioned2020-06-03T07:43:02Z
dc.date.available2020-06-03T07:43:02Z
dc.date.issued2017-12
dc.identifier.citation当代会计评论,2017,10(2):159-175zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/174299
dc.description.abstract【中文摘要】改革开放以来,我国经济在取得了快速发展的同时也伴随着腐败问题的出现,而政府审计是国家治理和廉政建设的重要工具。基于此,本文利用我国 2009~2012 年31个省级区域(不含港澳台地区)面板数据,构建了相关模型,实证考察了公共投资、政府审计与腐败三者之间的关系,研究结果表明:公共投资与腐败二者互相影响,即公共投资力度越大,腐败程度也越高,反之,腐败对公共投资亦有显著的正向影响;政府审计力度越强,公共投资领域的腐败程度越低;腐败与经济增长之间存在三次方的关系。本文为政府审计治理腐败的作用提供了经验证据,丰富了相关文献。 【Abstract】Since the reform and open policy,China's economy has made remarkable achievements. At the same time,a series of problems such as corruption are accompanied.Based on this reason,this paper uses the panel data of 31 provinces in China(excluding Hong Kong,Macao and Taiwan regions)from 2009 to 2012,constructs the relevant econometric model,and empirically investigates the relationship among public investment,government audit and corruption. The results show that public investment and corruption affect each other,that is,the greater the public investment,the higher the degree of corruption,on the contrary,corruption has a significant positive impact on public investment;The stronger the government audit,the lower the degree of corruption in the field of public investment;there is a cubic relationship between corruption and economic growth. This paper provided empirical evidence for the role of government adult in the corruption governance and enriches the relevant literature.zh_CN
dc.description.sponsorship本文受国家自然科学基金项目“政府审计与腐败控制研究”(项目批准号:71462033)资助。zh_CN
dc.language.isozhzh_CN
dc.publisher厦门大学《当代会计评论》编辑部zh_CN
dc.subject公共投资zh_CN
dc.subjectpublic investmentzh_CN
dc.subject政府审计zh_CN
dc.subjectgovernment auditzh_CN
dc.subject腐败zh_CN
dc.subjectcorruptionzh_CN
dc.subject经济增长zh_CN
dc.subjecteconomic growthzh_CN
dc.title公共投资、政府审计与腐败控制——基于面板数据的分析zh_CN
dc.title.alternativePublic Investment,Government Audit and Corruption Control:Based on the Analysis of Panel Datazh_CN
dc.typeJournal Paperzh_CN


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