政府审计、内部控制能有效提升组织韧性吗?  

Can Government Audit and Internal Control Improve Organizational Resilience?

作　　者：郝素利[1] 张丽欣 HAO Suli;ZHANG Lixin(School of Management,China University of Mining and Technology-Beijing,Beijing 100083,China)

机构地区：[1]中国矿业大学(北京)管理学院,北京100083

出　　处：《审计与经济研究》2022年第6期10-20,共11页Journal of Audit & Economics

基　　金：十四五国家重点研发计划资助项目(2022YFF0607401);中国矿业大学(北京)越崎青年学者资助项目。

摘　　要：基于“免疫系统论”、组织韧性模型,以内外部协同治理为视角,分析政府审计、内部控制促进组织韧性提升的机理,进而以2010-2018年被出具政府审计报告的央企控股的沪深A股上市公司为样本,采用政府审计公告冲击下的股价波动来计量组织韧性,研究政府审计、内部控制与组织韧性之间的关系。结果表明:高强度政府审计及高质量内部控制都能有效促进组织韧性提升,政府审计与内部控制在促进组织韧性提升上具有明显的协同作用;进一步研究发现,在政府审计结果公告揭示的问题中,执行国家经济政策方面以及企业重大经营决策和内部管理方面存在问题的揭示对组织韧性的提升作用明显。From the perspective of internal and external collaborative governance,the mechanism of government audit and internal control promote organizational resilience is analyzed based on the“immune system theory”and organizational resilience model.The event research method is applied to measure organizational resilience by stock price fluctuations under the impact of government audit announcements.And then taking the central SOE-controlled Shanghai and Shenzhen A-share listed companies that were issued government audit reports from 2010 to 2018 as samples to study the relationship between government auditing,internal control and organizational resilience.The results show that both high-intensity government audit and high-quality internal control can effectively promote the improvement of organizational resilience,and government audit and internal control have obvious synergistic effects in promoting the improvement of organizational resilience.Further research found that among the problems revealed by the announcement of government audit results,the problems in the implementation of national economic policies and the problems in major business decisions and internal management of enterprises have obvious effects on the improvement of organizational resilience.

关 键 词：政府审计 内部控制 组织韧性 政府审计公告 审计强度 股价下跌 股价恢复 

分 类 号：F239.44[经济管理—会计学]