国家审计信息化建设如何影响国有企业高质量发展?  

How does the National Audit Informatization Construction Affect the High-quality Development of State-owned Enterprises?

作　　者：郭檬楠 孙佩 王晓亮[1] 独正元 Guo Mengnan;Sun Pei;Wang Xiaoliang;Du Zhengyuan(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学会计学院,山西太原030006

出　　处：《外国经济与管理》2023年第4期54-69,共16页Foreign Economics & Management

基　　金：国家自然科学基金青年项目(72102132);教育部人文社科基金青年项目(21YJC790040);山西省高校哲学社会科学研究项目(2021W041);山西省哲学社会科学规划项目(2021YY026)。

摘　　要：国家审计信息化建设是审计机关实现“科技强审”战略目标,提高国家审计微观治理能力的重要举措。本文利用金审工程二期的准自然实验,探究国家审计信息化建设对国有企业高质量发展的影响效应及作用机制。研究发现,国家审计信息化建设显著促进了国有企业高质量发展,这种功能主要体现在创新发展、开放发展和绿色发展。异质性检验发现,国家审计信息化建设对国有企业高质量发展的促进作用主要体现在中央企业和东部地区国有企业。影响机制检验发现,国家审计信息化建设可以发挥质量提升机制、协同监督机制和公司治理机制的作用促进国有企业高质量发展。研究结论对于审计机关加快信息化建设,推动金审工程持续优化,实现数字化智能化赋能,进而提高国家审计治理效能,构建协同高效的国有资产监督体系,促进国有企业高质量发展具有启示意义。With the vigorous development of the new round of scientific and technological revolution,digital technology has become an important driving force to reshape the global economic competition pattern and promote the high-quality development of China's economy.Audit institutions are an important part of the supervision system of the Communist Party of China.The development of digital technology has completely changed the traditional audit supervision method system and triggered a subversive reform of the audit industry.As a regular system arrangement in the supervision system of state-owned enterprises(SOEs),national audit plays an important role in promoting the high-quality development of SOEs.China's Golden Auditing Project is the key for audit institutions to achieve the strategic goal of“strengthening auditing through science and technology”and improve the microgovernance efficiency of national audit.Based on the quasi-natural experiment of the second phase of the China's Golden Auditing Project,this paper selects China's A-share listed companies from 2008 to 2020 as samples,and constructs a DID model to explore the influence effect and mechanism of national audit informatization construction on the high-quality development of SOEs.The research finds that national audit informatization construction has significantly promoted the high-quality development of SOEs.The heterogeneity test shows that the promotion effect of national audit informatization construction on the high-quality development of SOEs is mainly reflected in central enterprises and eastern SOEs.The influence mechanism test shows that national audit informatization construction can play the role of quality improvement mechanism,and promote the high-quality development of SOEs by improving the quality of national audit disclosure,suggestion and rectification;it can play the role of collaborative supervision mechanism,and promote the high-quality development of SOEs by strengthening the collaborative supervision between audit institutions and ju

关 键 词：国家审计 信息化建设 国有企业 高质量发展 金审工程 

分 类 号：F270[经济管理—企业管理]