CAJ | 학술논문

本文采集1998--2009年我国30个省、市、区地方审计机关的面板数据，以“免疫系统”论为基础构建审计机关的投入产出组合模型、，运用数据包络分析方法，对地方审计机关的综合效率、揭示效率、抵御效率和预防效率进行了测度和分析。研究表明：我国地方审计机关预防效率在逐年提高，这验证了国家审计“免疫系统”论等创新理论对审计工作的科学导向；东中部预防效率增长高于西部，说明国家审计“免疫系统”功能的发挥与地区经济发达程度有关；效率方差分解显示，规模效率是影响我国地方审计机关综合效率、揭示效率和预防效率的主要因素，应当关注规模效率的提升问题。
본문채집1998--2009년아국30개성、시、구지방심계궤관적면판수거，이“면역계통”론위기출구건심계궤관적투입산출조합모형、，운용수거포락분석방법，대지방심계궤관적종합효솔、게시효솔、저어효솔화예방효솔진행료측도화분석。연구표명：아국지방심계궤관예방효솔재축년제고，저험증료국가심계“면역계통”론등창신이론대심계공작적과학도향；동중부예방효솔증장고우서부，설명국가심계“면역계통”공능적발휘여지구경제발체정도유관；효솔방차분해현시，규모효솔시영향아국지방심계궤관종합효솔、게시효솔화예방효솔적주요인소，응당관주규모효솔적제승문제。
This paper collects panel data of China＇ s 30 provincial local audit institutions from 1998 to 2009, builds four input-output models of audit institutions according to the ＂immune system＂ theory, and then uses DEA method to measure and analyze their comprehensive efficiency, revealing efficiency, defending efficiency and prevention ef- ficiency. The result shows that prevention efficiency of local audit institutions increases year by year, which verified the ＂immune system＂ theory has a scientific orientation on audit work, prevention efficiency in east region and cen- tral region grows faster than the west, and it means that ＂immune system＂ function national audit played is related to the region economy development level, variance decomposition of those efficiencies shows that scale efficiency is the key factor influences comprehensive efficiency, revealing efficiency and prevention efficiency, and how to pro- mote scale efficiency should be paid a urgent attention to.