政府审计能促进内部控制制度的完善吗——基于中央企业控股上市公司的实证分析  

Can Government Audit Improve Internal Control Institution?An Empirical Analysis Based on the Listed Companies of Central Enterprise Holding

作　　者：池国华 郭芮佳 王会金[3] Chi Guohua;Guo Ruijia;Wang Huijin

机构地区：[1]南京审计大学中内审学院 [2]东北财经大学会计学院 [3]南京审计大学

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第7期86-100,共15页FINANCE & ACCOUNTING GUIDE

基　　金：国家自然科学基金项目(71372069、71772089);南京审计大学预研基金项目(18ZDYY002)资助。

摘　　要：本文以内部控制质量为研究视角,考察政府审计是否能够实现国家治理赋予它的职责。基于2010-2015年中央企业控股上市公司数据的实证分析发现,政府审计可以有效提高中央企业控股上市公司内部控制质量,降低企业出现内部控制缺陷的概率,减少企业内部控制缺陷数量。进一步研究发现,政府审计对内部控制的提升具有一定的滞后性与连续性,主要集中表现在被审计年份之后连续两个期间,而在这之后政府审计对内部控制的提升作用开始逐渐减弱。本研究从内部控制视角证实了政府审计对制度的优化作用,为政府审计相关研究的进一步深化提供了理论支撑与经验证据。Government audit,as a basic institutional arrangement in the state governance system,plays a vital role in advancing the process of national governance and the modernization of state governance.The scope and content of government audit duties are constantly deepening and gradually shifting from troubleshooting and correcting to improving system construction.Internal control is a collection of corporate management system and control mechanisms,which are a basic institutional arrangement of the organization and the institutional guarantee of establishing longterm mechanism.The system optimization function of government audit is ultimately reflected in the improvement of internal control quality.Therefore,it is very important to clarify whether the government audit can improve the quality of internal control of the organization.In order to test the effects of government audits on improving the systems of the audited enterprises based on the data of the audit results from the central enterprises promulgated by the Audit Commission in 2010-2015,this paper examines the impacts about the implementation of government audits on the quality of internal control of audited central enterprises.It is found that government audits can effectively improve the quality of internal control of listed companies in central enterprises,reduce the probability of internal control deficiencies and reduce the number of internal control deficiencies.Further study found that the government audit has a certain lag in the improvement of internal control,mainly in the two consecutive periods after the audit year,and after that,the effect of the government audit on internal control began to weaken gradually.The research results of this paper show that government audit can fulfill the responsibilities given by national governance and can help enterprises to establish a long-term risk defense mechanism by promoting the improvement of internal control system.The study of this paper enriches the research on the influencing factors of internal control

关 键 词：政府审计 内部控制 国家治理 

分 类 号：F23[经济管理—会计学]