国家审计改革与地方国有企业内部控制质量  

National Audit Reform and Internal Control Quality of Local State-owned Enterprises

作　　者：王成龙 吴忧 Chenglong Wang;You Wu

机构地区：[1]中南财经政法大学会计学院

出　　处：《会计论坛》2022年第2期128-147,共20页Accounting Forum

基　　金：国家自然科学基金青年科学基金项目(72202233);中国博士后科学基金第70批面上资助项目(2021M703623)。

摘　　要：省级以下地方审计机关人财物统一管理改革是解决审计系统双重领导制弊端的历史性变革,对于增强国家审计的治理效应具有重要的意义。本文从企业内部控制的视角检验此次审计改革能否在地方国有企业中发挥积极的治理效应。以2011~2018年A股省级以下地方国有上市公司为研究对象,采用双重差分法研究发现,国家审计改革能够显著提高地方国有企业的内部控制质量。进一步从政治环境和外部监督视角分析,研究表明国家审计改革有助于消解地方政府行政干预的不良后果,国家审计与注册会计师审计产生了互补效应。本文尝试性地从国有企业治理方面检验了审计改革的经济后果,并丰富了企业内部控制领域的研究。The unified reform of human resources,finance and properties in audit institutions below the provincial level is a historic change to resolve the shortcomings of the dual leadership system of the audit system.It is of great significance to improve the governance effect of national audit.This paper examines whether the audit reform can play a positive governance role in local state-owned enterprises from the perspective of internal control.Taking 2011-2018 local state-owned and A-share listed companies as the research object,and using difference-in-difference method,this paper finds that the national audit reform can significantly enhance the internal control quality of local state-owned enterprises.Extended tests from the perspective of political environment and external supervision show that,the national audit reform can help alleviate the adverse consequences of administrative intervention made by the local governments,and this reform have complementary effects with CPA audits.This paper examines the economic consequences of audit reform from the perspective of state-owned corporate governance and enriches the researches in the field of internal control.

关 键 词：国家审计改革 企业内部控制 地方国有企业 

分 类 号：F276.1[经济管理—企业管理] F275[经济管理—国民经济] F239.44