国家审计能促进国有企业全要素生产率增长吗?  

Can National Audit Promote the Growth of Total Factor Productivity of State-owned Enterprises?

作　　者：郭金花 杨瑞平[2] GUO Jinhua;YANG Ruiping(School of Business Administration;School of Accounting, Shanxi University of Finance and Economics, Taiyuan 030006, China)

机构地区：[1]山西财经大学工商管理学院,山西太原030006 [2]山西财经大学会计学院,山西太原030006

出　　处：《审计与经济研究》2020年第5期1-9,共9页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(71872105);教育部人文社科规划基金项目(19YJA790021、18YJA630144)。

摘　　要：如何促进国有企业治理改善,实现高质量发展,是当前国有企业审计亟须解决的问题。基于2010—2018年审计署公布的中央企业财务收支审计结果公告,采用双重差分模型实证检验国家审计对中央企业控股上市公司全要素生产率的影响及其作用机理。研究发现,国家审计能提高中央企业控股上市公司全要素生产率,主要体现在被审计当年及之后两年,通过扩大国家审计监督内容覆盖广度、拓展国家审计目标深度和加强国家审计权限行使力度实现。进一步发现,国家审计能通过促进中央企业控股上市公司增加研发投入、提高内部控制质量、抑制高管超额在职消费、缓解第一类代理问题等改善公司治理水平,提高全要素生产率。这对优化国有企业审计治理机制,提高全要素生产率,助推经济高质量发展具有启示意义。How to promote the improvement of state-owned enterprise governance and achieve high-quality development is an urgent problem for current state-owned enterprise audits.Based on the announcement of the audit results of the central government's financial revenue and expenditure announced by the National Audit Office in 2010—2018,this paper empirically tests the impact and mechanism of the national audit on the total factor productivity(TFP)of the listed companies in the central enterprises by the double-difference model.The research finds that national audit can improve the TFP of listed companies in central enterprises,which is mainly reflected in the year being audited and the following two years,and the effect can be achieved mainly by expanding the coverage of state audit supervision,expanding the depth of state audit objectives and strengthening the exercise of state audit authority.Further study finds that the national audit can improve corporate governance and improve TFP by promoting the growth of R&D investment,improving the quality of internal control,inhibiting the over-employment of executives,and alleviating the first-class agency problems.The research conclusions have certain enlightenment for optimizing the auditing governance mechanism of state-owned enterprises,improving the TFP,and promoting the high-quality development of the economy.

关 键 词：国家审计 国有企业 全要素生产率 审计广度 审计深度 审计力度 审计意见 内部控制 

分 类 号：F239.44[经济管理—会计学]