审计机关外部沟通交流与国有企业治理效率  

External Communication of Audit Institutions and Governance Efficiency of State-owned Enterprises

作　　者：龙文滨 刁璇 缪明晋 Long Wenbin;Diao Xuan;Miao Mingjin

机构地区：[1]广东外语外贸大学会计学院,510006 [2]暨南大学管理学院,510632 [3]上海财经大学会计学院,200433

出　　处：《审计研究》2024年第4期43-55,共13页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:72072045);广东省哲学社会科学规划2023年度审计理论研究专项重点项目(项目批准号:GD23SJZ04);广东省自然科学基金面上项目(项目批准号:2023A1515012701)的资助。

摘　　要：随着审计监督步入跨领域、跨部门、跨地域时代,审计机关外部沟通交流对发挥国家审计服务国家治理的作用愈发重要。本文以2013-2019年省属及以下国有上市公司为样本,通过手工收集地级市审计机关(以下称审计局)与市政府,省、自治区、直辖市审计机关(以下称审计厅)及异地的地级市审计机关(以下称异地审计局)的外部沟通交流互动数据,研究审计机关外部沟通交流如何影响国有企业治理效率。研究发现,审计局与审计厅、异地审计局的沟通交流显著提高了国有企业的经济增加值比率,审计深度拓展是其内在机制;审计局与市政府的沟通交流效应不明显;审计局与审计厅、异地审计局的沟通交流效应在审计独立性和政府透明度较低的地区更明显,但在审计覆盖率和审计结果转化上有差异表现。本研究拓展了国有企业治理效率研究,并为国家审计的微观治理效应及其作用机制提供证据。As national audit goes across field,section and region,the external communication of audit institutions are increasingly important in their role of serving governance.We use the sample of listed state-owned enterprises at provincial and below levels from 2013 to 2019,and manually collect data of external communication interaction among audit offices and municipal governments,audit offices at different levels,and audit offices in different regions,to explore how external communication of audit institute affects the governance efficiency of SOEs.We find that communication both among audit offices at different levels as well as among audit offices in different regions can improve the economic value added(EVA)ratio of SOEs by increasing audit depth.The effect of communication between audit offices and municipal governments is not significant.The effect of communication among audit offices at different levels as well as among offices in different regions is stronger in regions where audit independence and government transparency are lower,but appears differently on audit coverage and audit result conversion.This study expands the research on governance efficiency of SOEs,and provides empirical evidence for national audit's micro-governance effect and its mechanism.

关 键 词：审计机关 外部沟通交流 审计深度 国有企业 治理效率 

分 类 号：F239.222[经济管理—会计学] F276.1[经济管理—国民经济] F271