首页|国家审计的收入分配效应研究——基于央企上市公司劳动收入份额视角

国家审计的收入分配效应研究——基于央企上市公司劳动收入份额视角

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提升劳动收入份额是保障全体人民共享发展成果的重要机制.本文利用审计署发布的央企集团财务收支审计结果公告,系统考察了国家审计对央企上市公司劳动收入份额的影响.研究发现,国家审计能显著提升被审计央企上市公司的劳动收入份额,且这种提升作用是通过提高自主创新和增加就业规模来实现的.异质性分析表明,当央企上市公司为第二产业和融资约束较低时,其劳动收入份额更易受到国家审计的影响.进一步研究发现,国家审计主要促进普通员工劳动收入份额提升,对高管劳动收入份额无显著影响.多次审计能够进一步强化国家审计的监督效果.本文从央企上市公司劳动收入份额视角拓展了对国家审计监督功能的认识,研究结论有助于深化对国家审计微观经济效应的理解,为国家审计推动改善央企上市公司收入分配提供了经验证据.
Study on the Income Distribution Effects of National Auditing——From the perspective of labor income share of listed companies of central SOEs
Increasing the share of labor income is an important mechanism to ensure that all the people share the fruits of development.This paper studies the announcement of the audit results of financial revenues and expenditures of central state-owned enterprises(SOEs)released by the National Audit Office,and carefully examines the influence of the national auditing on the labor income share of the listed companies of central SOEs.It is found that national auditing can significantly increase the labor income share of listed companies of audited central SOEs,which is achieved by improving independent innovation and increasing employment.Heterogeneity analysis shows that when the listed companies of central SOEs are in the secondary industry and the financing constraints are low,their labor income share is more likely to be affected by national auditing.Further research shows that national auditing mainly increases the labor income share of ordinary employees,but has no significant impact on the labor income share of senior executives.In addition,more rounds of audits can further strengthen the supervision effect of national auditing.This paper expands the understanding of the function of national auditing from the perspective of labor income share of listed companies of central SOEs.The research conclusions are helpful to deepen the understanding of the microeconomic effects of national auditing,and provide empirical evidence for the improvement of income distribution of listed companies of central SOEs by national auditing.

national auditingincome distributionlabor income share

石威峰、张俊民、王茜、张硕

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天津财经大学会计学院,邮政编码:300222

黑龙江大学经济与工商管理学院,邮政编码:150006

北京第二外国语学院商学院,邮政编码:100024

国家审计 收入分配 劳动收入份额

2024

审计研究
中国审计学会

审计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:2.908
ISSN:1002-4239
年,卷(期):2024.(6)