经济责任审计的运行机制及其治理效率研究
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摘要
经济责任审计的前身是离任审计,始于1985年。自1999年中共中央办公厅与国务院办公厅联合印发了《县级以下党政领导干部任期经济责任审计暂行规定》和《国有企业及国有控股企业领导人员任期经济责任审计暂行规定》以来,经济责任审计开始得到全面发展,审计范围从企业扩展到政府机关、事业单位,审计对象从县级以下领导干部逐步扩大到地厅级,并积极稳妥地开展了省部级领导干部审计试点。经济责任审计是现代审计理论与审计实践相结合而产生的一种制度创新,是一项具有中国特色的经济监督制度,其在加强对权力运行的监督和制约、推进依法行政、完善党政领导干部管理制度和促进党风廉政建设等方面发挥了重要作用,引起了党中央、国务院领导的高度重视,并寄予厚望。近年来,国家相关部门也相继出台了诸多法律法规来指导经济责任审计工作的开展,如国务院国有资产监督管理委员会于2004年发布的《中央企业经济责任审计管理暂行办法》；第十届全国人民代表大会常务委员会于2006年通过的新《审计法》；国务院国有资产监督管理委员会于2006年发布的《中央企业经济责任审计实施细则》；财政部、监察部、人事部、审计署、中央组织部以及中央纪委于2007年联合发布的《关于2007年经济责任审计工作指导意见》、《关于进一步加强内部管理领导干部经济责任审计工作的指导意见》；国务院国有资产监督管理委员会于2008年发布的《关于加强中央企业经济责任审计工作的通知》；国家审计署于2008年起草的《经济责任审计条例(征求意见稿)》以及于2008年编制的《审计署2008至2012年审计工作发展规划》等。上述法律法规为经济责任审计工作的开展提供了依据、指明了方向,但我国经济责任审计工作中仍然存在很多尚未解决的问题,有待学界进行深入的研究,包括目标经济责任的确定问题、经济责任审计评价的问题、经济责任审计运行机制的问题以及经济责任审计治理效率问题等。本文以教育部哲学社会科学研究重大课题攻关项目《经济责任审计与审计理论创新研究》(批准号：07JZD0018)为依托,对经济责任审计的运行机制及其治理效率进了研究。
任何实践活动的开展,都是各种因素相互联系、相互作用的结果,其效果的实现、效率的提升都有赖于一套完善的运行机制。经济责任审计工作要达到即定的审计目标,实现即定的审计效果,也必须建立一套完善的运行机制。本文在剖析经济责任审计内涵及特征的基础上,以经济责任审计委托人、审计对象、审计人以及审计信息使用者四个行为主体为逻辑起点,构建了经济责任审计的运行机制框架,提出了经济责任审计运行机制由审计动因、审计委托机制、审计执行机制、审计信息传递机制以及审计成果运用机制五大部分内容构成的观点,并从公共受托责任观、委托代理观、民主政治观以及公共行政行动理论观的视角解说了经济责任审计的动因；从委托关系的构建、政府部门行使委托权的安排以及党委部门行使委托权的安排三个方面阐述了经济责任审计的委托机制；从审计计划的制定、审计力量的安排、审计方式的选择、审计重点的确定以及审计的工作程序五个方面分析了探讨了经济责任审计的执行机制；从审计信息传递的载体与审计信息传递的程序两个方面分析了经济责任审计的信息传递机制；从完善干部管理、健全制度政策以及提升政府治理效率三个方面论述了经济责任审计的成果运用机制。
经济责任审计作为政府管理与公司运行的一项制度安排,理应有助于改善政府治理与公司治理,从而提升政府治理效率与公司治理效率。本文从完善参与机制、沟通机制、监督机制与问责机制四个方面分析了经济责任审计作用于政府治理的机理,并以我国31个省、直辖市、自治区经济责任审计的情况为样本,实证检验了经济责任审计对政府治理效率的影响。研究结果表明：经济责任审计人员的数量与政府治理效率显著正相关,审计人员提交的报告、信息的数量与政府治理效率显著正相关,审计机构移交司法检察机关案件的数量与政府治理效率显著正相关,经济责任审计能够显著提高政府治理效率。同时,本文还从促进委托代理合同的有效履行、预防和制止市场短视行为、保护利益相关利益与强化对权力的运行监督四个视角分析了经济责任审计作用于公司治理效率的机理,并以央企下属213家上市公司经济责任审计情况为样本,实证检验了经济责任审计对公司治理效率的影响。研究结果表明：经济责任审计能够显著提升公司治理效率。
最后,本文总结了经济责任审计运行机制研究的相关成果,指出了经济责任审计推动审计基本理论在审计动因、审计关系、公共受托责任内涵以及审计理论框架四个方面的创新,并从重构经济责任审计委托制度、建立注册经济责任审计师制度以及推进审计结果公告制度三个方面对完善经济责任审计运行机制、提升经济责任审计治理效率提出了政策建议。
本文研究的创新点主要有以下三个方面：
(1)构建了经济责任审计运行机制的理论框架。本文以审计委托人、审计人、审计对象以及审计信息使用者四个审计行为主体为逻辑起点,分析了审计委托人与审计对象之间、审计委托人与审计人之间、审计人与审计对象之间、审计人与审计信息使用者之间相互作用的机理、方式以及制度安排,对应构建了由审计动因、审计委托机制、审计执行机制、审计信息传递机制以及审计成果运用机制五大部分所构成的经济责任审计运行机制理论框架。
(2)探讨了经济责任审计的组织治理效率。本文剖析了经济责任审计作用于政府治理的机理,并搜集了我国31个省、直辖市、自治区经济责任审计的相关数据,实证检验经济责任审计对政府治理效率的影响。同时,本文剖析了经济责任审计作用于公司治理效率的机理,并搜集了央企下属213家上市公司经济责任审计的数据,实证检验了经济责任审计对公司治理效率的影响。
(3)提出了整合审计行为主体、审计运行机制和审计理论要素于一体的审计理论框架的设想。审计行为发生涉及到审计委托人、审计人、审计对象、审计信息使用者四个行为主体；审计功能的充分、有效发挥有赖于完善的审计运行机制；审计基础理论的研究离不开审计理论结构。本文在总结有关经济责任审计运行机制研究成果的基础上,以审计行为主体为逻辑点,以审计运行机制为依托,将六大审计理论要素内嵌于运行机制之中,即将审计本质、审计目标内嵌于审计动因之中,将审计假设内嵌于审计委托机制之中,将审计规范、审计信息内嵌于审计执行机制之中,将审计控制内嵌于审计成果运用机制之中,将审计环境作为影响审计行为主体、审计运行机制以及其它五大审计要素的共同因素,从而提出了整合审计行为主体、审计运行机制和审计理论要素于一体的审计理论框架的设想。
The economic responsibility audit originated from the departure audit which began in 1985. After the General Office of the CPC Central Committee and the General Office of the State Council released "Interim Provisions on Economic Responsibility Audit of Leading Officials during'Their Terms of Office in the Party and Government at and under the County Level" and "Interim Provisions on Leaders during Their Terms of Office in State Owned Enterprises or State Share Controlling Enterprises" in 1999, the economic responsibility audit has got a comprehensive development. The audit scope has expanded from enterprise to government office and public institution, the audit object has extended from at and under the county level to leading roles of prefectures or equivalents and the level of province and department. As an institution innovation resulted in the combination of modern audit theory and audit practice, economic responsibility audit is an economic supervisory institution with Chinese characteristics for strengthening the supervision of power, pushing forward the administration by law, improving the management system of officials in the Party and government and promoting the construction of incorrupt politics. In recent years, the CPC Central Committee and the State Council have accorded great importance to economic responsibility audit, and the related national departments have released a lot of laws and regulations to guide the practice of economic responsibility audit, for example, The State-owned Assets Supervision and Administration Commission of the State Council released "Interim Measures for Management of Economic Responsibility Audit of Central Enterprises" in 2004 and "Rules for the Implementation of Economic Responsibility Audit of Central Enterprises" in 2006; the Standing Committee of the Tenth National People's Congress adopted "Audit Law" in 2006; The Ministry of Finance, The Ministry of Supervision, The Ministry of Personnel, The National Audit Office, The Central Commission for Discipline Inspection and The Central Organization Department released "Guidance Opinion to the Implementation of Economic Responsibility Audit in 2007" & "Guidance Opinion to strengthen the internal management of Economic Responsibility Audit of Leading Officials" in 2007; The State-owned Assets Supervision and Administration Commission of the State Council released "Notice of Strengthening Economic Responsibility Audit of Central Enterprises" in 2008; The National Audit Office released "The Economic Responsibility'Audit Regulations (A Draft for Discussion)" and "Development Plan of Audit Work for Year 2008-2012" in 2008. The above laws and regulations pointed out the direction and provide a basis for the economic responsibility audit work. But there are still some unsolved problems which need further discussion by academic circles, including the determination of target economic responsibility, the audit evaluation of economic responsibility, the operation mechanism and the governance efficiency of economic responsibility audit. The dissertation studied the operation mechanism and the governance efficiency of economic responsibility audit based on the Key Projects of Philosophy and Social Sciences Research "Economic Responsibility Audit and Innovation of Audit Theory".(Ministry of Education, Grant Number: 07JZD0018).
Any activity is a result of some factors'interrelation and interaction on each other. The realization of effectiveness and the promotion of efficiency must rely on a perfect operation mechanism. The economic responsibility audit also must construct a perfect operation mechanism to realize its objectives and its effectiveness. The dissertation analyzed the connotation of economic responsibility audit, constructed a theory framework for the operation mechanism of economic responsibility audit based on the logical start points of audit client, audit object, auditor and audit information user, and proposed the viewpoint that operation mechanism of economic responsibility audit is composed of five parts, including audit motivation, audit entrustment mechanism, audit execution mechanism, audit information transmission mechanism and audit results applying mechanism. The author explained audit motivation in the basis of public accountability theory, principal-agent theory, democratic politics theory and public administration action theory; expounded audit entrustment mechanism from three aspects, including the formation of principal-agent relation, the arrangement of entrustment power in Party and the arrangement of entrustment power in Government; discussed audit execution mechanism from five aspects, including the audit planning, the arrangement of auditors, the choice of audit mode, the determination of audit main points, and the audit process; analyzed audit information transmission mechanism from two aspects, including information transmission carriers and information transmission process; explored audit results applying mechanism from three aspects, including improving the management system of leaders, perfecting institutions and policies, and promoting the efficiency of governance.
As an institution arrangement in the governmental administration and corporate management, economic responsibility audit should be conducive to improving governance and corporate governance, and promote the governance efficiency and corporate governance efficiency. This dissertation analyzed the governance function mechanism of economic responsibility audit from four aspects, including participation mechanism, communication mechanism, supervision mechanism and accountability mechanism; tested the governance efficiency of economic responsibility audit by a sample composed of 31 administrative divisions of province level. It is shown that there were significant positive correlation between governance efficiency and auditors, significant positive correlation between governance efficiency and number of report or information submitted by auditors, significant positive correlation between governance efficiency and number of case handed over by auditors. So, economic responsibility audit can significantly promote governance efficiency. This dissertation analyzed the corporate governance function mechanism of economic responsibility audit from four aspects, including promoting the effective performing of principal-agent contract, preventing short-term market behavior, protecting the interest of stakeholders, and strengthening the supervision of power; tested the corporate governance efficiency of economic responsibility audit by a sample composed of 213 listed companies belong to central enterprises. It is shown that economic responsibility audit can significantly promote corporate governance efficiency.
At last, this dissertation summarized the conclusions of the study, pointed out some innovations pushed forward by economic responsibility audit in basic audit theory, including the innovation of audit motivation, audit relationship, public accountability and audit theory framework. In addition, the dissertation put forward some proposals to improve the operation mechanism and promote the governance efficiency of economic responsibility audit, including reconstructing the entrustment institution of economic responsibility audit, establishing certified auditor system for economic responsibility audit and pushing forward auditing results announcement system.
There are three innovations in this dissertation, as follows:
(1) Establishing a theory framework for operation mechanism of economic responsibility audit. This dissertation analyzed the relationship between audit client and audit object, the relationship between audit client and auditor, the relationship between auditor and audit object, the relationship between auditor and audit information user, and the relationship between audit information user and audit object, correspondingly generated audit motivation, audit entrustment mechanism, audit execution mechanism, audit information transmission mechanism and audit result applying mechanism.
(2) Discussing the governance efficiency of economic responsibility audit. This dissertation analyzed the governance function mechanism of economic responsibility audit, and tested the governance efficiency of economic responsibility audit by a sample composed of 31 administrative divisions of province level. In addition, This dissertation analyzed the corporate governance function mechanism of economic responsibility audit, and tested the corporate governance efficiency of economic responsibility audit by a sample composed of 213 listed companies belong to central enterprises.
(3) Putting forward a conception of audit theory framework integrated by audit behavioral agent, audit operation mechanism and audit theory elements. The audit behavior concerns to four behavioral agents, including audit client, audit object, auditor and audit information user; the realization of function should rely on a perfect operation mechanism; the study of basic audit theory cannot be done without audit theory structure. This dissertation put forward a conception of audit theory framework integrated by audit behavioral agent, audit operation mechanism and audit theory elements:audit nature and audit objective concern with audit motivation, audit postulate concern with audit entrustment mechanism, audit regulations and audit information concern with audit execution mechanism, audit control concern with audit result applying mechanism, audit environment as a common factor influencing audit behavioral agents, audit operation mechanism and other five audit elements.
任何实践活动的开展,都是各种因素相互联系、相互作用的结果,其效果的实现、效率的提升都有赖于一套完善的运行机制。经济责任审计工作要达到即定的审计目标,实现即定的审计效果,也必须建立一套完善的运行机制。本文在剖析经济责任审计内涵及特征的基础上,以经济责任审计委托人、审计对象、审计人以及审计信息使用者四个行为主体为逻辑起点,构建了经济责任审计的运行机制框架,提出了经济责任审计运行机制由审计动因、审计委托机制、审计执行机制、审计信息传递机制以及审计成果运用机制五大部分内容构成的观点,并从公共受托责任观、委托代理观、民主政治观以及公共行政行动理论观的视角解说了经济责任审计的动因；从委托关系的构建、政府部门行使委托权的安排以及党委部门行使委托权的安排三个方面阐述了经济责任审计的委托机制；从审计计划的制定、审计力量的安排、审计方式的选择、审计重点的确定以及审计的工作程序五个方面分析了探讨了经济责任审计的执行机制；从审计信息传递的载体与审计信息传递的程序两个方面分析了经济责任审计的信息传递机制；从完善干部管理、健全制度政策以及提升政府治理效率三个方面论述了经济责任审计的成果运用机制。
经济责任审计作为政府管理与公司运行的一项制度安排,理应有助于改善政府治理与公司治理,从而提升政府治理效率与公司治理效率。本文从完善参与机制、沟通机制、监督机制与问责机制四个方面分析了经济责任审计作用于政府治理的机理,并以我国31个省、直辖市、自治区经济责任审计的情况为样本,实证检验了经济责任审计对政府治理效率的影响。研究结果表明：经济责任审计人员的数量与政府治理效率显著正相关,审计人员提交的报告、信息的数量与政府治理效率显著正相关,审计机构移交司法检察机关案件的数量与政府治理效率显著正相关,经济责任审计能够显著提高政府治理效率。同时,本文还从促进委托代理合同的有效履行、预防和制止市场短视行为、保护利益相关利益与强化对权力的运行监督四个视角分析了经济责任审计作用于公司治理效率的机理,并以央企下属213家上市公司经济责任审计情况为样本,实证检验了经济责任审计对公司治理效率的影响。研究结果表明：经济责任审计能够显著提升公司治理效率。
最后,本文总结了经济责任审计运行机制研究的相关成果,指出了经济责任审计推动审计基本理论在审计动因、审计关系、公共受托责任内涵以及审计理论框架四个方面的创新,并从重构经济责任审计委托制度、建立注册经济责任审计师制度以及推进审计结果公告制度三个方面对完善经济责任审计运行机制、提升经济责任审计治理效率提出了政策建议。
本文研究的创新点主要有以下三个方面：
(1)构建了经济责任审计运行机制的理论框架。本文以审计委托人、审计人、审计对象以及审计信息使用者四个审计行为主体为逻辑起点,分析了审计委托人与审计对象之间、审计委托人与审计人之间、审计人与审计对象之间、审计人与审计信息使用者之间相互作用的机理、方式以及制度安排,对应构建了由审计动因、审计委托机制、审计执行机制、审计信息传递机制以及审计成果运用机制五大部分所构成的经济责任审计运行机制理论框架。
(2)探讨了经济责任审计的组织治理效率。本文剖析了经济责任审计作用于政府治理的机理,并搜集了我国31个省、直辖市、自治区经济责任审计的相关数据,实证检验经济责任审计对政府治理效率的影响。同时,本文剖析了经济责任审计作用于公司治理效率的机理,并搜集了央企下属213家上市公司经济责任审计的数据,实证检验了经济责任审计对公司治理效率的影响。
(3)提出了整合审计行为主体、审计运行机制和审计理论要素于一体的审计理论框架的设想。审计行为发生涉及到审计委托人、审计人、审计对象、审计信息使用者四个行为主体；审计功能的充分、有效发挥有赖于完善的审计运行机制；审计基础理论的研究离不开审计理论结构。本文在总结有关经济责任审计运行机制研究成果的基础上,以审计行为主体为逻辑点,以审计运行机制为依托,将六大审计理论要素内嵌于运行机制之中,即将审计本质、审计目标内嵌于审计动因之中,将审计假设内嵌于审计委托机制之中,将审计规范、审计信息内嵌于审计执行机制之中,将审计控制内嵌于审计成果运用机制之中,将审计环境作为影响审计行为主体、审计运行机制以及其它五大审计要素的共同因素,从而提出了整合审计行为主体、审计运行机制和审计理论要素于一体的审计理论框架的设想。
The economic responsibility audit originated from the departure audit which began in 1985. After the General Office of the CPC Central Committee and the General Office of the State Council released "Interim Provisions on Economic Responsibility Audit of Leading Officials during'Their Terms of Office in the Party and Government at and under the County Level" and "Interim Provisions on Leaders during Their Terms of Office in State Owned Enterprises or State Share Controlling Enterprises" in 1999, the economic responsibility audit has got a comprehensive development. The audit scope has expanded from enterprise to government office and public institution, the audit object has extended from at and under the county level to leading roles of prefectures or equivalents and the level of province and department. As an institution innovation resulted in the combination of modern audit theory and audit practice, economic responsibility audit is an economic supervisory institution with Chinese characteristics for strengthening the supervision of power, pushing forward the administration by law, improving the management system of officials in the Party and government and promoting the construction of incorrupt politics. In recent years, the CPC Central Committee and the State Council have accorded great importance to economic responsibility audit, and the related national departments have released a lot of laws and regulations to guide the practice of economic responsibility audit, for example, The State-owned Assets Supervision and Administration Commission of the State Council released "Interim Measures for Management of Economic Responsibility Audit of Central Enterprises" in 2004 and "Rules for the Implementation of Economic Responsibility Audit of Central Enterprises" in 2006; the Standing Committee of the Tenth National People's Congress adopted "Audit Law" in 2006; The Ministry of Finance, The Ministry of Supervision, The Ministry of Personnel, The National Audit Office, The Central Commission for Discipline Inspection and The Central Organization Department released "Guidance Opinion to the Implementation of Economic Responsibility Audit in 2007" & "Guidance Opinion to strengthen the internal management of Economic Responsibility Audit of Leading Officials" in 2007; The State-owned Assets Supervision and Administration Commission of the State Council released "Notice of Strengthening Economic Responsibility Audit of Central Enterprises" in 2008; The National Audit Office released "The Economic Responsibility'Audit Regulations (A Draft for Discussion)" and "Development Plan of Audit Work for Year 2008-2012" in 2008. The above laws and regulations pointed out the direction and provide a basis for the economic responsibility audit work. But there are still some unsolved problems which need further discussion by academic circles, including the determination of target economic responsibility, the audit evaluation of economic responsibility, the operation mechanism and the governance efficiency of economic responsibility audit. The dissertation studied the operation mechanism and the governance efficiency of economic responsibility audit based on the Key Projects of Philosophy and Social Sciences Research "Economic Responsibility Audit and Innovation of Audit Theory".(Ministry of Education, Grant Number: 07JZD0018).
Any activity is a result of some factors'interrelation and interaction on each other. The realization of effectiveness and the promotion of efficiency must rely on a perfect operation mechanism. The economic responsibility audit also must construct a perfect operation mechanism to realize its objectives and its effectiveness. The dissertation analyzed the connotation of economic responsibility audit, constructed a theory framework for the operation mechanism of economic responsibility audit based on the logical start points of audit client, audit object, auditor and audit information user, and proposed the viewpoint that operation mechanism of economic responsibility audit is composed of five parts, including audit motivation, audit entrustment mechanism, audit execution mechanism, audit information transmission mechanism and audit results applying mechanism. The author explained audit motivation in the basis of public accountability theory, principal-agent theory, democratic politics theory and public administration action theory; expounded audit entrustment mechanism from three aspects, including the formation of principal-agent relation, the arrangement of entrustment power in Party and the arrangement of entrustment power in Government; discussed audit execution mechanism from five aspects, including the audit planning, the arrangement of auditors, the choice of audit mode, the determination of audit main points, and the audit process; analyzed audit information transmission mechanism from two aspects, including information transmission carriers and information transmission process; explored audit results applying mechanism from three aspects, including improving the management system of leaders, perfecting institutions and policies, and promoting the efficiency of governance.
As an institution arrangement in the governmental administration and corporate management, economic responsibility audit should be conducive to improving governance and corporate governance, and promote the governance efficiency and corporate governance efficiency. This dissertation analyzed the governance function mechanism of economic responsibility audit from four aspects, including participation mechanism, communication mechanism, supervision mechanism and accountability mechanism; tested the governance efficiency of economic responsibility audit by a sample composed of 31 administrative divisions of province level. It is shown that there were significant positive correlation between governance efficiency and auditors, significant positive correlation between governance efficiency and number of report or information submitted by auditors, significant positive correlation between governance efficiency and number of case handed over by auditors. So, economic responsibility audit can significantly promote governance efficiency. This dissertation analyzed the corporate governance function mechanism of economic responsibility audit from four aspects, including promoting the effective performing of principal-agent contract, preventing short-term market behavior, protecting the interest of stakeholders, and strengthening the supervision of power; tested the corporate governance efficiency of economic responsibility audit by a sample composed of 213 listed companies belong to central enterprises. It is shown that economic responsibility audit can significantly promote corporate governance efficiency.
At last, this dissertation summarized the conclusions of the study, pointed out some innovations pushed forward by economic responsibility audit in basic audit theory, including the innovation of audit motivation, audit relationship, public accountability and audit theory framework. In addition, the dissertation put forward some proposals to improve the operation mechanism and promote the governance efficiency of economic responsibility audit, including reconstructing the entrustment institution of economic responsibility audit, establishing certified auditor system for economic responsibility audit and pushing forward auditing results announcement system.
There are three innovations in this dissertation, as follows:
(1) Establishing a theory framework for operation mechanism of economic responsibility audit. This dissertation analyzed the relationship between audit client and audit object, the relationship between audit client and auditor, the relationship between auditor and audit object, the relationship between auditor and audit information user, and the relationship between audit information user and audit object, correspondingly generated audit motivation, audit entrustment mechanism, audit execution mechanism, audit information transmission mechanism and audit result applying mechanism.
(2) Discussing the governance efficiency of economic responsibility audit. This dissertation analyzed the governance function mechanism of economic responsibility audit, and tested the governance efficiency of economic responsibility audit by a sample composed of 31 administrative divisions of province level. In addition, This dissertation analyzed the corporate governance function mechanism of economic responsibility audit, and tested the corporate governance efficiency of economic responsibility audit by a sample composed of 213 listed companies belong to central enterprises.
(3) Putting forward a conception of audit theory framework integrated by audit behavioral agent, audit operation mechanism and audit theory elements. The audit behavior concerns to four behavioral agents, including audit client, audit object, auditor and audit information user; the realization of function should rely on a perfect operation mechanism; the study of basic audit theory cannot be done without audit theory structure. This dissertation put forward a conception of audit theory framework integrated by audit behavioral agent, audit operation mechanism and audit theory elements:audit nature and audit objective concern with audit motivation, audit postulate concern with audit entrustment mechanism, audit regulations and audit information concern with audit execution mechanism, audit control concern with audit result applying mechanism, audit environment as a common factor influencing audit behavioral agents, audit operation mechanism and other five audit elements.
引文
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