政策执行效果审计与企业创新能力提升  

Policy Implementation Audit and Promotion of Enterprises Innovation

作　　者：郑伟宏 涂国前[4] Zheng Weihong;Tu Guoqian

机构地区：[1]四川师范大学商学院,610066 [2]西南财经大学博士后流动站 [3]中国政府审计研究中心 [4]西南财经大学会计学院

出　　处：《审计研究》2019年第5期49-58,共10页Auditing Research

基　　金：国家社会科学基金重大项目(项目批准号:13&ZD146);国家社会科学基金青年项目(项目批准号:16CJY008)的阶段性成果

摘　　要：政策执行问题直接影响其预期效果。本文利用2015年起开展的政策执行效果审计对“提升创新能力”政策落实问题的“点名”整改这一自然实验构造双重差分模型,以2012-2017年我国沪深两市A 股非金融类上市公司为样本,检验政策执行效果审计对企业创新能力提升的影响及作用机制。研究发现:政策执行效果审计显著提升了企业的创新投入;显著提升了企业的创新产出。其作用机制主要有:审计发挥“资源分配优化效应”,通过优化落实政府补助与税收优惠等资源的分配,增强政策的资源支持,进而促进企业创新;审计发挥“资源使用治理效应”,提升企业使用政府补助与税收优惠的有效性,强化其对企业创新的促进作用。The implementation of policies affects their expected results. Based on the data of China’s listed companies from 2012-2017, the paper discusses what the effect of policy implementation audit is and how it works by using DID method which is constructed from an experiment of “roll call of the policy implementation audit”. We find that the policy implementation audit can increase enterprises’ investment in R& D;the policy implementation audit can significantly improve the innovation output of enterprises. The main mechanisms are as follows: the audit optimizes the allocation of government subsidies and tax incentives in support of innovation policy through the “optimization effect of resource allocation”, and promotes the enterprise innovation. The audit improves the effectiveness of enterprises’ use of government subsidies and tax incentive policies through the “governance effect of resource utilization”, and strengthens its role in promoting enterprise innovation.

关 键 词：政策执行效果审计 企业创新 政府补助 税收优惠 

分 类 号：F239.4[经济管理—会计学] F273.1[经济管理—国民经济]