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以2006年《中华人民共和国审计法》和2010年《中华人民共和国审计法实施条例》对地方审计机构负责人任免制度的两次修订为背景,选取2003至2012年我国地市级审计机关的平衡面板数据为样本,从审计独立性角度出发,实证研究这一制度的变化对审计质量的影响。研究发现,地方审计机关负责人任免征求上级意见,可以显著提高审计质量。研究结论对于理解和贯彻《关于完善审计制度若干重大问题的框架意见》,正确把握以加强地方审计机关独立性为导向的审计领导体制改革方向有启示意义。
Taking the 2006 Revision of the Audit Law of the People’s Republic of China and the Implementation Regulations of the PRC Auditing Law of 2010 on the background of two amendments to the system of appointment and removal of persons in charge of local auditing institutions, this paper selects the balance of the municipal-level auditing institutions in China from 2003 to 2012 Panel data as a sample, from the perspective of audit independence, empirical study of the impact of changes in the system on the audit quality. The study found that the appointment and dismissal of the chief of the local auditing agency to solicit opinions from superiors can significantly improve the quality of auditing. The conclusion of the study is of enlightenment to understand and implement the “Framework Opinion on Several Major Issues in Perfecting the Audit System”, correctly grasp the direction of the reform of the audit leadership system based on strengthening the independence of the local auditing organs.