公共政策审计促进公平竞争的研究——基于企业竞争程度的视角  

Research on the Public Policy Audit Promoting Fair Competition:Based on the Perspective of Enterprise Competition Degree

作　　者：白钰 冯均科[1] BAI Yu;FENG Junke(School of Economics&Management,Northwest University,Xi'an 710127,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127

出　　处：《财经论丛》2024年第5期82-92,共11页Collected Essays on Finance and Economics

基　　金：审计署重点科研立项课题(21SJ01003)。

摘　　要：本文以2016—2020年沪深A股上市公司为样本,从企业竞争程度的视角,研究公共政策审计对公平竞争的影响。结果表明,公共政策审计提高了发现问题地区企业的竞争程度。机制检验结果表明,公共政策审计有助于降低政府不当干预,营造竞争公平的市场环境从而提高企业竞争程度。进一步研究发现,公共政策审计对企业竞争程度的促进作用在竞争能力较弱企业中更显著;公共政策审计对区域限制类问题的揭示能够提高该地区企业的竞争程度;审计介入次数越多、问题描述越详细、问题影响范围越大,越有利于提高发现问题地区企业的竞争程度。From the perspective of enterprise competition degree,this paper studies the impact of public policy audit on fair competition by using the Shanghai and Shenzhen A-share listed companies from 2016 to 2020 as samples.It is found that,the public policy audit improves the level of competition of enterprises in the region where problems have been found.The results of the mechanism test indicate that public policy audit can help to reduce improper government intervention and create a fair competition market environment.Further research shows that the promoting effect of public policy audit on the level of competition of enterprises is more significant in enterprises with weak competitiveness,that the disclosure of regional restrictive problems by public policy audit can improve the degree of competition of enterprises in that region,and that the greater the number of audit interventions,the more detailed the description of the problem,and the greater the scope of the problem's impact,the greater the effect on the degree of competitiveness of enterprises in the region in which the problem is detected.

关 键 词：公共政策审计 公平竞争 企业竞争程度 政府干预 营商环境 

分 类 号：F239.44[经济管理—会计学]