Research On The Government Audit Efficiency And Its Influencing Factors Based On Spatial Econometrics

Efficiency is an important criterion for government audits to evaluate auditees.However,the efficiency of government audit work itself is often overlooked.In May 2018,the first meeting of the Central Audit Committee emphasized "Establishing an authoritative and efficient auditing supervision system".Along with the deepening of the full coverage of the national audit,the contradiction between audit demand and supply has become more prominent.Improving the efficiency of government auditing is not only the practical need to play the "immune system" function of auditing,but also to meet the expectations of the society.It is also an inevitable choice to improve auditing services in the modernization of state governance.The government audit efficiency research mainly focuses on the selection of indicators,system classification,comprehensive measurement,etc.,rarely from a spatial perspective.Based on the spatial measurement theory,this paper uses the panel data of 30 provinces(cities)from 2000 to 2016 to construct BCC,Malmquist and Tobit spatial Durbin models.The research focuses on the measurement of audit efficiency,space-time evolution,influencing factors and improvement paths.The main work and innovations of this paper include:(1)It has realized the measurement,decomposition and evaluation of the audit efficiency of local audit institutions from 2000 to 2016.The DEA-BCC model and the Malmquist index are used to measure the efficiency of government auditing from static and dynamic perspectives,and analyze them from the aspects of integrity,regionality and time series.The results show that the overall efficiency,pure technical efficiency and scale efficiency of government audit are declining,and the audit efficiency needs to be improved.Audit technology advancement is the main driving force for the promotion of audit total factor growth.There are obvious regional differences in audit efficiency,and the differences show different trends with time.Compared with the existing research,this paper extends the empirical research period and provides rich empirical evidence for systematic measurement and evolution analysis of audit efficiency.(2)The spatial dependence characteristic of government audit efficiency has been verified.Based on the spatial perspective,clustering analysis is used to divide the efficiency level,and the quartile map is used to reveal the spatial distribution pattern and evolution pattern of efficiency.It is found that the spatial distribution pattern of inter-provincial government audit efficiency has undergone an everchanging process with wide range of changes and a large degree of change.The Moran's index(Moran's I)is used to verify the spatial positive correlation of the pure technical efficiency of government auditing from the global and local levels.The Moran scatter plot is used to visually reflect the evolution of the positive correlation of audit efficiency space.Overall,there is a significant spatial dependence of government audit efficiency.This paper applies exploratory spatial statistical methods to audit efficiency research,enriches the government audit efficiency analysis tools,and provides a new spatial perspective for government audit efficiency research.(3)It examines and reveals the spatial mechanism of the factors affecting government audit efficiency.Three spatial Tobit regression models are constructed.Through the comparison and optimization of models,the spatial direction and extent of efficiency influencing factors have been revealed from the two dimensions of direct effect and indirect effect.It is found that audit independence,audit requirements,and fiscal deficit are significantly and positively correlated with audit efficiency;intergovernmental competition is significantly negatively correlated with audit efficiency.Moreover,the improvement of audit independence and auditing requirements has a positive "spillover effect" on the audit efficiency of the surrounding areas while improving the audit efficiency of the region.However,intergovernmental competition has a negative impact on the audit efficiency of the region and surrounding areas,and the audit efficiency is inhibited.In addition,the level of regional education and the degree of traffic development have a significant positive impact on the audit efficiency of the region and adjacent regions.This paper incorporates the spatial interaction effect of spatial dimension into the analysis framework of auditing efficiency influencing factors,and provides new ideas for the optimization of government audit efficiency from the perspective of "spatial spillover effect".(4)Based on the spatial perspective,this paper puts forward the efficiency improvement path of "three-in-one" by technology,system and environment.Specifically,expand technical space,promote the application of emerging technologies such as big data,cloud computing,and geographic information systems(GIS),and strengthen the effect of technology on audit efficiency.Optimize institutional space,improve audit funding management system,improve audit independence,and promote the guarantee effect of the system on audit efficiency.Improve environmental space,standardize competition among local governments,stimulate efficiency spillover effects,and realize the promotion of the environment to audit efficiency.