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政府审计能提升国有企业经营效率吗?

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如何提升国有企业经营效率是当前推动国企高质量发展的关键环节.基于2010-2018年审计署实施中央企业审计事件样本,采用多时点双重差分模型考察政府审计对国有企业经营效率的影响.研究发现,政府审计能够提升国有企业经营效率,分别通过抑制管理层短视发挥预防作用、提升信息披露质量发挥揭示作用以及抑制管理层违规发挥抵御作用三种机制,实现对国有企业经营效率的提升.进一步分析发现,政府审计与高质量社会审计之间存在替代关系,而与内部治理机制、企业信息环境之间存在互补关系.研究结论揭示了政府审计对助推国企高质量发展发挥的积极作用.
How Do Government Audits Affect Operational Efficiency of State-Owned Enterprises?
Improving the operational efficiency of state-owned enterprises(SOEs)is important in promoting the high-quality development of SOEs.Using data from central enterprise audit events conducted by the National Audit Office of China from 2010 to 2018,a staggered differences-in-difference model is used to examine the impact of government audits on the operational efficiency of SOEs.The study finds that government audits can improve the overall operational efficiency of SOEs,mainly by improving inventory management,promoting inno-vation,reducing sales and administrative expenses ratios,and increasing product market share.Specifically,government audits play a pre-ventive role in inhibiting the short-sightedness of management,a revealing role in improving information disclosure quality,and a resistance role in inhibiting management violations,all leading to improving SOEs'operational efficiency.Moreover,government audits have a substi-tutive relationship with high-quality social audits while having complementary relationships with internal governance mechanism and corpo-rate information environment.These results extendthe research of government audits and reveal the basic logic and current situation of how government audits enhance the efficiency of state-owned enterprises,which is significant for promoting their high-quality development.

government auditoperational efficiency of SOEssocial auditshort-sightedness of managementinformation disclosure qual-ityinternal controlinformation environment

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南京审计大学政府审计学院,江苏南京 211815

政府审计 国有企业经营效率 社会审计 管理层短视 信息披露质量 内部控制 信息环境

江苏省高等学校哲学社会科学研究一般项目国家自然科学基金面上项目

2023SJYB033971872087

2024

审计与经济研究
南京审计学院

审计与经济研究

CSSCICHSSCD北大核心
影响因子：4.643
ISSN：1004-4833
年,卷(期)：2024.39(1)
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