关键词: 国家审计, 政府卫生支出, 贝叶斯分位数, 腐败治理, 异质效应

Abstract: This paper uses the 2007~2016 provincial~level data to explore the impact of national audit governance on government health expenditure and the heterogeneous effect of various influencing factors at different levels of government health expenditure via the Bayesian quantile regression. The results show that the national audit has a significant governance function with respect to corruption in government health expenditure. The greater the investment in national audit, the better its ability to monitor, prevent, reveal, and resist, and the more helpful it is to increase government health expenditure. Besides, under different levels of government health expenditures, the impact of national audit governance is heterogeneous. Therefore, to strengthen the governance of corruption and promote government health expenditure, we need to focus on the implementation of the top~level design of national audits and strengthen cooperation between multiple departments to promote collaborative audits. Furthermore, we should also make corresponding policy adjustments based on specific government health expenditure level to avoid the disadvantages caused by local “policy convergence”.

Key words: national audit, government health expenditure, Bayesian quantile regression, corruption governance, heterogeneity