领导人与负责人任期稳定性和一致性对省级审计机关绩效影响研究

摘要

以2002-2013年我国省级审计机关为研究样本,文章采用数据包络分析法基于规模收益可变的BCC模型对省级审计机关绩效值进行测度,研究省级审计机关领导人——省长和负责人——厅长任期对省级审计机关绩效的影响.研究结果表明,省长任期稳定性与审计机关绩效呈正U型关系;厅长任期稳定性与审计机关绩效呈正相关;省长与厅长任期交错会提高审计机关绩效.研究结论丰富了省级审计机关绩效研究文献,对于党中央和国家审计署党组、省委、省政府有效任免省长和审计厅长有一定的启示意义.%With the provincial audit institutions in China from 2002 to 2013 as the research data, this paper uses Data Envelopment Analysis based on BCC Model with Variable Returns to Scale to measure the performance value of the provincial audit institutions, and then it studies the influence that the tenure in office of the leaders, the governors and the heads-the directors of audit institutions has exerted on the audit performance.The result shows that tenure in office of the governors has a U-shaped nonlinear relationship with the audit performance, and tenure in office of the directors of audit institutions is positively correlated with the audit performance, and the staggered tenure in office between the governor and the director of audit will improve the audit performance.This conclusion will enrich the references of provincial audit institutions performance.Besides, it can provide reference for the Party Central Committee, the Leading Party Group of State Audit Commission, Provincial Party Committee and the Provincial Government in appointing and dismissing the governors and the directors of audit institutions effectively.