大数据环境下政府审计防范系统性金融风险效果研究

喻采平1; 彭红霞1; 黄岩渠2; 3

大数据环境下政府审计防范系统性金融风险效果研究

引用本文：喻采平1，彭红霞1，黄岩渠2,3.大数据环境下政府审计防范系统性金融风险效果研究[J].财经理论与实践,2025,(1):94-102

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作者	单位
喻采平1，彭红霞1，黄岩渠2,3	（1.长沙理工大学经济与管理学院，湖南长沙 410014；2.中南林业科技大学经济学院，湖南长沙 410004；3.湖南省高校哲学社会科学重点研究基地 “产业经济高质量发展研究中心”，湖南长沙 410004）

中文摘要:依据2008—2021年中国23个省份非平衡面板数据，考量大数据环境下政府审计防范系统性金融风险效果。结果显示：政府审计在大数据环境下仍能显著抑制系统性金融风险，金融系统的风险累积在此过程中发挥中介效应，大数据发展水平对政府审计防范系统性金融风险具有负向调节作用。异质性检验显示，政府审计对东部、西部地区以及低市场化水平地区系统性金融风险防范作用更显著。鉴于此，建议进一步推进政府审计数字化转型，完善政府审计对金融风险累积的抑制机制，因地制宜实施审计策略。

中文关键词:政府审计系统性金融风险风险累积大数据发展水平

Research on the Effect of Government Auditing Preventing Systemic Financial Risks in Big Data Environment

Abstract:Based on the unbalanced panel data from 23 provinces in China from 2008 to 2021, this study examines the effectiveness of government auditing in preventing systemic financial risks in the big data environment. The results show that government auditing can still significantly suppress systemic financial risks in the big data environment, and the risk accumulation in the financial system plays a mediating role in this process. Under current conditions, the improvement of big data development level cannot enhance the risk prevention effect of government auditing. Heterogeneity tests indicate that the role of government auditing in preventing systemic financial risks is more significant in the eastern and western regions of China, as well as under low marketization levels. In light of this, it is recommended to further promote the digital transformation of government auditing, improve the mechanism of government auditing in suppressing the accumulation of financial risks, and implement auditing strategies according to local conditions.

keywords:government auditing systemic financial risks risk accumulation level of big data development

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