中文摘要：

文章以2003年至2007年间我国地方政府审计机关为考察对象，研究了各地区市场化进程差异对政府审计作用发挥的影响，发现政府审计机关所在地的市场化程度越高，审计结果的利用程度或执行效果越好，政府审计作用发挥程度越高。作为市场化进程的结果，政府审计作用的发挥内生于市场化进程，这对于理解不同制度背景下政府审计作用发挥的差异以及未来相关研究均具有启示意义。

英文摘要：

Using data of local government audit from 2003 to 2007, this paper investigates the effect of marketization on role of government audit. We find that, the faster the pace of marketization in place where government audit institution is located, the better use of government audit report, and also the better execution of government audit results. In another words, the government audit plays a bigger role in place with faster pace of marketization. The conclusion remains when we use instrumental variable estimation to control for endogeneity of the variable of marketization, or when we carry out other robust tests. This paper shows that the role of government audit is the result of the marketization, which has implication for our understanding of the role of government audit and for the future research.