Research on the Audit Rectification Mechanism of State-owned Enterprises from the Perspective of Value Chain:An Empirical Study Based on the Practical Data of COMAC
As the cornerstone and fundamental value of audit work,the audit recti-fication has historically lacked a systematic and effective mechanism at the policy level,in theoretical research,and in practical operation.This deficiency has led to a dearth of scientific theories and best practices on how to rectify problems found in audit.Therefore,it is imperative to study and design effective and feasible models for audit rectification to play the value of audit work.Drawing on value chain theory and referencing the Double Five to Zero method from quality management,we have developed the audit rectification 6R mechanism model.Through regression analysis and hypothesis verification using practical audit rectification data from Commercial Aircraft Corporation of China,Ltd.(COMAC),we have demonstrated that this model can create enterprise value.Further-more,our findings indicate that interaction between all six key elements is crucial,with individual key element values following a pattern resembling a smile curve—high at both ends and low in the middle.This quantitative examination expands upon methods for audit rectification while enriching existing theory.
NETL
NSTL
万方数据
