高校内部审计对科技创新的影响研究  

The Study on the Impact of Internal Audit on University Innovation

作　　者：孙睿敏 程晨[2] RUIMIN SUN;CHEN CHENG(The Department of Audit,Henan University of Chinese Medicine;School of Business,Zhengzhou University)

机构地区：[1]河南中医药大学 [2]郑州大学商学院

出　　处：《产业经济评论》2024年第5期51-68,共18页Review of Industrial Economics

基　　金：2023年河南省哲学社会科学规划年度项目“高校内部审计在科技创新中的影响研究”(批准号:2023CJJ168);2023年度河南省高等学校哲学社会科学创新人才支持计划(批准号:2023-CXRC-01);中国博士后科学基金第74批面上资助项目“政府激励行为下逆向混改对供应链韧性的影响研究”(2023M741072)资助;2024年度河南省教育系统廉政专题研究项目“充分发挥审计在党的自我革命中的独特作用研究”(批准号:2024LZZD-05)

摘　　要：内部审计为高校科技创新提供了支撑性的环境和机制,然而较少有实证研究考察内部审计对科技创新产出的影响。本文利用2009-2019年的高等院校数据样本检验内部审计对科技创新的影响,发现内部审计的独立性、业务覆盖面以及审计人员数量提升了高校科技创新。内部审计对科技创新的积极影响在科研人员多、科研经费多以及科研项目多的高校中更加突出,高校所在地研发投入强度强化了因果关系。对机制的考察发现,高校通过内部审计优化了科研管理机制,提升了激励与约束的效率,并为高校与外部机构进行科技管理体制上的对接提供了条件,推进了知识的共享与交流。本文的研究结论在考虑内生性问题及进行一系列的稳健性检验后依然是成立的。Internal auditing provides a supportive environment and mechanism for science and technology innovation in universities,yet fewer empirical studies have examined the impact of internal auditing on the output of science and technology innovation in universities.This paper examines the impact of internal audit on science and technology innovation using a sample of higher education universities data from 2009-2019 and finds that the independence of internal audit,the radiation of operations,and the number of auditors enhance science and technology innovation in universities.The positive impact of internal audit on science and technology innovation is more prominent in universities with more researchers,more research funding,and more research projects,and the intensity of R&D investment at the university location strengthen the causal relationship.The mechanisms reveals that universities optimize the research management mechanism through internal audit work,enhance the efficiency of incentives and supervision,and provide conditions for universities to interface with external organizations in the science and technology management system and promote the sharing and exchange of knowledge.The findings of this paper still hold considering endogeneity problems and conducting a series of robustness tests.

关 键 词：高校内部审计 科技创新 论文发表 管理体制 

分 类 号：F124.3[经济管理—世界经济] F239.45[文化科学—高等教育学] G647.5[文化科学—教育学]