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地方财政安全是国家经济安全的重要组成部分,而政府审计在维护财政安全的过程中发挥重要作用。因此,本文基于政府审计与地方财政安全两者的互动关系,从政府审计的揭示功能、抵御功能、预防功能以及地方财政安全四个方面,利用我国省级面板数据,构建了四变量的面板VAR模型,论证了我国政府审计对于地方财政安全的维护作用,同时地方财政安全也会促进政府审计揭示、抵御能力的提高。
Local fiscal security is an important part of the national economic security, and government auditing plays an important role in safeguarding financial security. Therefore, based on the interactive relationship between government audit and local fiscal security, this paper uses the provincial panel data of our country from four aspects of the revelation function, resistance function, prevention function and local fiscal security of the government audit to construct a four-variable panel VAR Model, demonstrate the government audit in our country for the maintenance of local financial security role, while local financial security will also promote the government audit revealed that the ability to resist increased.