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| 文章编号：1672-3104(2015)03-0138-06 |
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地方审计机关产出差异的决定因素——基于回归方程的分解分析 |
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张鼎祖1, 2，刘爱东1 |
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（1. 中南大学商学院，湖南长沙，410085；2. 长沙理工大学经济与管理学院，湖南长沙，410114） |
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| 摘 要： 以1997—2009年我国地方审计机关为样本，首先估计了地方审计机关的产出决定方程，然后运用基于回归方程的分解方法，对地方审计机关产出差异进行分解，确定了地方审计机关产出差异的决定因素。研究发现：我国地方审计机关产出差异的决定因素中，全要素生产率的贡献达到61%，资本投入的贡献次之，为29%，而审计人员的贡献仅占9%左右。可见全要素生产率是导致产出差异的最重要因素，资金投入次之。 |
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| 关键词： 地方审计机关；产出差异；基于回归方程的分解；全要素生产率 |
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Determinants of the output differences of local audit institutions:a regression-based decomposition |
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ZHANG Dingzu1, 2, LIU Aidong1 |
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（1. School of Business, Central South University, Changsha 410083, China;
2. School of Economics & Management, Changsha University of Science & Technology, Changsha 410114, China） |
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| Abstract: This article, by taking local audit institutions in China from 1997 to 2009 as sample, first estimates the output decision equation of local audit institutions, and then decomposes their output differences by employing the regression-based decomposition method, hence finding the determinants of the output differences in local audit institutions. The study shows that total factor productivity has a contribution of 61% to output differences, that capital input has a contribution of 29%, and that the auditor labor input accounts for only about 9%. Total Factor Productivity (TFP) plays the most important role in output of local audit institutions in China with the next being capital investment. |
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Key words: local audit institutions; output differences; regression-based decomposition; TFP |
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