审计质量、内部控制与企业高质量发展  

Audit Quality, Internal Control and High-Quality Development of Enterprises

作　　者：王璇 姚维玲[1] Xuan Wang;Weiling Yao(School of Finance and Economics,Qinghai University,Xining 810000,China)

机构地区：[1]青海大学财经学院,青海西宁810000

出　　处：《财务与金融》2024年第4期82-89,共8页Accounting and Finance

摘　　要：高质量发展政策的提出对于企业从量到质的发展具有重大意义,内部控制和外部审计作为沟通企业和社会的桥梁,对企业高质量发展具有重要影响。选取2015年-2022年A股上市企业数据为研究样本,实证检验审计质量对企业高质量发展的影响。研究结果表明,审计质量对企业高质量发展具有显著促进作用,经过稳健性检验和滞后性检验该结论依旧成立;调节效应发现,内部控制与审计质量能促进企业高质量发展;异质性分析发现,东部地区相较于中西部地区,审计质量更能显著促进企业的高质量发展。为促进企业高质量发展,政府应加强审计行业监管、完善审计规范标准;企业应健全内部控制制度、积极配合审计工作;审计机构应提升专业水平、强化自身独立性。The proposal of high-quality development policy is of great significance for shifting the development of enterprises from quantity to quality.Internal control and external audit,as bridges between enterprises and society,have an important impact on the high-quality development of enterprises.This study uses data of A-share listed companies from 2015 to 2022 as the research sample to empirically test the impact of audit quality on high-quality development.The results show that audit quality significantly promotes the high-quality development of enterprises,and this conclusion remains valid after robustness tests and lag tests.The moderating effect indicates that internal control and audit quality can enhance the high-quality development of enterprises.Heterogeneity analysis reveals that audit quality in eastern regions significantly promotes high-quality development of enterprises compared to central and western regions.To better promote the high-quality development of enterprises,the government should strengthen the supervision of the auditing industry and improve auditing standards;enterprises should enhance internal control systems and actively cooperate with auditing efforts;and audit institutions should improve their professional standards and strengthen their independence.

关 键 词：审计质量 内部控制 企业高质量发展 全要素生产率 

分 类 号：F239[经济管理—会计学]