政府审计与内部控制整合视角下的腐败综合治理机制研究：基于政府和企业两种情境

Although recent years have seen the unprecedented intensity, scope and profundity of corruption governance, western commentators are still busy dampening down it. The most typical comment is questioning that recent China’s anti-corruption governance belongs to power-style and campaign-style anti-corruption as ever, which makes no effort in the institutional improvement of anti-corruption. As a matter of fact, there are scarcely any empirical studies that test the governance effect of China’s institutional anti-corruption fully and systematically, let alone explore the interaction mechanism or comprehensive governance effect of corruption from the integrated perspective. Therefore, this project choose the two important institutions of government audit and internal control, and sets up the two situations of government and enterprise respectively, dividing bureaucratic corruption into high-level corruption and grassroots-level corruption as well as dividing executive corruption into explicit corruption and implicit corruption. Afterwards, we clear up the governance mechanisms of government audit and internal control respectively, and study on their different effects on the different types of corruption. On this basis, we theoretically analyze and empirically test the possible division effect and complementary effect. Meanwhile, we introduce the moderating variables of media attention and CDI supervision. Ultimately, comprehensive governance mechanism of corruption is built. Our research is beneficial to deepen the theoretical cognition about the comprehensive governance of corruption, binding the governance effect of government audit and internal control together, thereby providing scientific basis on which anti-corruption institution system can be built from integrated perspective.

尽管近年来我国治理腐败的力度、广度和深度前所未有，但在西方舆论界仍不乏唱衰中国反腐的悖论，最典型的莫过于质疑中国反腐依旧属于权力反腐和运动反腐，在反腐制度建设方面毫无作为。事实上，国内外也鲜有文献从实证角度全面系统检验我国制度反腐的治理效果，从整合视角探索不同反腐制度的相互作用机制和综合治理效应的成果更是匮乏。鉴于此，本项目拟同时选择政府审计和内部控制这两项重要制度，分别设置政府和企业两种情境，将官员腐败分为高层和基层腐败，将高管腐败分为显性和隐性腐败，厘清并检验政府审计和内部控制各自的治理机制，研究其治理不同类型腐败的效果差异性；在此基础上理论分析并实证检验二者治理不同类型腐败的分工和互补效应，并引入媒体关注、纪委监督等调节变量，以构筑腐败的综合治理机制。研究成果有益于深化对腐败综合治理的理论认知，使政府审计和内部控制的治理效应实现有效联结，为整合视角下的反腐制度体系建构提供科学依据。

十九届中央纪委六次全会上强调，要保持反腐败政治定力，不断实现不敢腐、不能腐、不想腐一体推进的战略目标。该目标实现的关键在于构建以制度为核心的综合治理机制，而政府审计和内部控制分别是宏观层面和微观层面腐败治理机制的重要组成部分。由于国内外鲜有文献从政府审计和内部控制整合视角探索不同反腐制度的相互作用机制和综合治理效应，因此本项目选择政府审计和内部控制这两项重要制度作为研究的切入点，厘清并检验政府审计和内部控制各自的腐败治理机制以及二者结合的综合腐败治理机制。本项目重点研究了政府审计的腐败治理效果以及政府审计腐败治理效果的影响因素、内部控制治理腐败的效果以及具体的作用路径、腐败治理过程中政府审计与内部控制之间的互动关系，并结合我国经济社会发展的现实需要，进一步探究了现阶段资本市场与信贷市场的风险防控问题。.本项目的理论价值在于：（1）提出政府审计和内部控制的腐败综合治理机制，并以此为基础对腐败治理过程中政府审计和内部控制各自治理作用以及综合治理作用进行实证检验，深化了对腐败内涵及其治理的理论认知；（2）厘清了二者治理腐败的具体作用路径，系统检验了政府审计和内部控制各自对腐败的治理效果，将该领域的学术研究推向纵深；（3）引入媒体关注、公众参与等调节机制，丰富了二者治理效应的影响因素研究。.本项目的现实意义在于：（1）搜集整理了政府审计、内部控制质量、高管显性腐败等关键数据，同时为制度反腐的实际效果提供了直接经验证据，有益于推进政府审计制度和内部控制制度的建设、完善和落实；（2）为腐败综合治理的路径设计提供理论支撑，有助于整合反腐败各项工具、推动反腐败协同合作、促进反腐败工作高质量发展；（3）围绕反腐工作结合审计署、财政部、国资委等部门的职责提出切实可行的政策建议，有利于建立健全惩治和预防腐败制度体系，形成不敢腐、不能腐和不想腐的长效机制。