内部控制和政府审计对高管隐性腐败的联合影响  

The Joint Influence of Internal Control and Government Audit on The Hidden Corruption of Senior Executives

作　　者：徐滢涵 XU Ying-han(Southwest University of Political Science and Law,Chongqing 401120)

机构地区：[1]西南政法大学

出　　处：《财务与金融》2023年第3期1-7,共7页Accounting and Finance

摘　　要：在新时代背景下,腐败的形成原因和影响因素也变得更加复杂化,目前的文献研究主要聚焦于单一要素对高管隐性腐败的影响,忽略了多种作用机制之间的相互关系,无法应对复杂、隐蔽的高管隐性腐败。通过分组检验,分析内部控制和政府审计在抑制高管隐性腐败上的联合影响,探究内部控制和政府审计是否存在相互促进或相互替代的关系。研究发现,内部控制和政府审计在抑制高管隐性腐败上存在互补关系,当企业内部控制质量较好时,加大政府审计力度可以更好地抑制高层隐性腐败。进一步研究发现,内部控制和政府审计在抑制高管隐性腐败上存在的互补关系并不是源于中介效应,即政府审计对高管隐性腐败的影响不是通过影响内部控制实现的。In the context of the new era,the formation causes and influencing factors of corruption have also become more complicated.The current literature studies mainly focus on the influence of a single factor on the hidden corruption of senior executives,ignoring the interrelationship between various mechanisms of action,and are unable to deal with the complex and hidden corruption of senior executives.Through group test,this paper analyzes the joint influence of internal control and govermment audit on restraining the hidden corruption of senior executives,and explores whether intermnal control and government audit promote or substitute each other.It is found that internal control and government audit are complementary in restraining the hidden corruption of senior executives.When the quality of internal control of enterprises is good,increasing the intensity of government audit can better restrain the hidden corruption of senior executives.Further research finds that the complementary relationship between internal control and government audit in restraining the implicit corruption of senior executives is not due to the intermediary effect,that is,the influence of government audit on the implicit corruption of senior executives is not realized through the influence of internal control.

关 键 词：内部控制 政府审计 高管隐性腐败 腐败治理 

分 类 号：F239[经济管理—会计学]