政府审计对国有企业金融化行为的影响研究  

Research on the Influence of Government Audit on the Financialization Behavior of State-Owned Enterprises

作　　者：李怡[1] 何云[1] Yi Li;Yun He(Sichuan Normal University,Chengdu,Sichuan,610000,China)

机构地区：[1]四川师范大学,四川成都610000

出　　处：《经济管理学刊（中英文版）》2024年第2期32-38,共7页Economic Management Journal

摘　　要：通过考察政府审计在国企金融化过程中的作用及其路径。研究发现,政府审计能够降低国企的金融化程度。进一步研究发现,国有企业的负债水平在政府审计抑制其金融化趋势中发挥着负向调节作用,同时政府审计主要通过提高企业内部控制质量为主来实现对企业金融化水平的抑制。研究能够丰富政府审计对企业金融化治理作用的研究,引导国有企业在实体投资中持续健康发展,对推动国企改革具有重大意义。This paper examines the role and path of government audit in the process of financialization of state-owned enterprises.It is found that government audit can reduce the degree of financialization of state-owned enterprises.Further research finds that the debt level of state-owned enterprises plays a negative moderating role in the government audit's inhibition of its financialization trend,and the government audit mainly realizes the inhibition of the enterprise financialization level by improving the internal control quality of enterprises.The research can enrich the research on the role of government audit in the governance of enterprise financialization,and guide the sustained and healthy development of state-owned enterprises in the entity investment,which is of great significance for promoting the reform of state-owned enterprises.

关 键 词：政府审计 金融化 负债水平 内部控制质量 

分 类 号：F27[经济管理—企业管理]