根据公共受托经济责任理论，地方国家审计机关作为国家审计机关和地方政府的有机组成部分，在提升地方政府的治理效率方面理应发挥重要作用。利用2003年至2007年的有关数据，实证考察了地方国家审计机关在提升地方政府治理效率中所发挥的作用。研究发现，地方国家审计机关通过发挥监督职能、建议职能以及协同监督职能能够有效提升地方政府的治理效率。文章的研究结论对于重新认识双重领导体制下地方国家审计机关的定位与功能具有一定的启示作用，为深入理解地方国家审计机关行政体制改革的争论提供了新的视角。%According to the economic responsibility theory,the local government audit institution,as an organic part of the state audit authority and local government,ought to play an important role in promoting the governance efficiency of the local government. By u-sing the relevant data from 2003 to 2007,this paper empirically examines the role of local government audit institutions in promoting the efficiency of government governance. It is found that the local institutions of government audit can effectively improve the governance ef-ficiency of local government through fulfilling the supervisory function,advising function and collaborative supervisory function. This conclusion offers some enlightenment for the re-conceptualization of the positioning and functions of the local institutions of government audit under the dual leadership system. It provides as well a new perspective for the further understanding of the argument over the ad-ministrative reforms of local government audit institutions.
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