国家审计覆盖率与国有企业治理效率——来自地方审计机关的经验证据  

State Audit Coverage and Corporate Governance Efficiency of SOEs:Evidence from the Local Audit Institutions

作　　者：刘玉玉[1] 蔡春[2,3] 王爱国[1] LIU Yuyu;CAI Chun;WANG Aiguo(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China;School of Accounting,Southwestern University of Finance and Economics,Chengdu 611130,China;Center for China's Government Auditing Research,Chengdu 611130,China)

机构地区：[1]山东财经大学会计学院,山东济南250014 [2]西南财经大学会计学院,四川成都611130 [3]西南财经大学中国政府审计研究中心,四川成都611130

出　　处：《审计与经济研究》2021年第4期10-20,共11页Journal of Audit & Economics

基　　金：国家社会科学重大项目(13&ZD146);国家社会科学基金重点项目(20AGL010);国家自然科学基金青年项目(71902098);山东省社会科学青年项目(20DGLJO7)。

摘　　要：基于审计全覆盖实施的背景,以地方审计机关为研究对象,探究地方审计机关不同维度覆盖率对国有企业治理效率的影响及作用机制。研究结果表明,相较于审计单位覆盖率和审计内容覆盖率,经济责任审计覆盖率对国有企业治理效率有着显著的正向影响,且这一影响在国家审计机关信息透明度较高的地区更显著。除了直接纠偏外,国家审计覆盖率主要通过影响地方政府行为和政企关系而影响国有企业治理效率,具体作用机制表现为:一是国家审计覆盖率的提升通过缓解政府和企业之间的信息不对称降低了地方国有企业代理成本,进而提高了国有企业治理效率;二是国家审计覆盖率的提升通过强化权力监控降低了政府不当干预给国有企业带来的效率损失。Based on the background of the implementation of audit full-coverage,this paper explores the impact of different dimensions of local audit institutions'audit coverage on the governance efficiency of state-owned enterprises.The research shows that compared to the audit unit coverage rate and audit content coverage rate,the economic accountability audit coverage rate has a significant positive impact on the governance efficiency of state-owned enterprises.This paper holds that in addition to direct influence,the state audit coverage affects the efficiency of state-owned enterprises by affecting local government behavior and government-enterprise relationship.The specific mechanisms are as follows:first,the improvement of state audit coverage rate eases the information symmetry between the government and enterprises;second,the improvement of state audit coverage rate reduces the government officials and state-owned enterprise executives and government improper intervention in state-owned enterprises by strengthening public power monitoring.

关 键 词：国家审计 国有企业 地方审计机关 覆盖率 治理效率 经济责任审计 代理成本 公共权力 

分 类 号：F239.44[经济管理—会计学]