价值链视阈下国有企业审计整改机制研究——基于中国商飞的实务数据  

Research on the Audit Rectification Mechanism of State-owned Enterprises from the Perspective of Value Chain:An Empirical Study Based on the Practical Data of COMAC

作　　者：张卓[1] 李海涛 Zhuo Zhang;Haitao Li(College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing Jiangsu 210016,China)

机构地区：[1]南京航空航天大学经济与管理学院,江苏南京210016

出　　处：《会计与经济研究》2024年第2期31-46,共16页Accounting and Economics Research

摘　　要：作为审计工作的落脚点和价值核心,审计整改在政策层面、理论研究和实务操作中缺乏系统、有效的机制,导致审计发现问题“怎么改”缺乏科学理论及最佳实践。研究设计有效、可行的审计整改机制,对于发挥审计工作价值尤为必要。文章基于价值链理论,参照质量管理领域双五归零方法,构建审计整改6R机制;并基于中国商飞的审计整改实务数据,对机制的有效性进行验证。研究表明,审计整改6R机制能够为企业创造价值,六个关键要素相互作用、缺一不可;且单个关键要素价值趋势呈现“两端高、中间低”的形态规律,符合微笑曲线趋势。文章从定量视角对审计整改要素进行考察,拓展了审计整改方法,丰富了审计整改理论。As the cornerstone and fundamental value of audit work,the audit rectification has historically lacked a systematic and effective mechanism at the policy level,in theoretical research,and in practical operation.This deficiency has led to a dearth of scientific theories and best practices on how to rectify problems found in audit.Therefore,it is imperative to study and design effective and feasible models for audit rectification to play the value of audit work.Drawing on value chain theory and referencing the Double Five to Zero method from quality management,we have developed the audit rectification6R mechanism model.Through regression analysis and hypothesis verification using practical audit rectification data from Commercial Aircraft Corporation of China,Ltd.(COMAC),we have demonstrated that this model can create enterprise value.Furthermore,our findings indicate that interaction between all six key elements is crucial,with individual key element values following a pattern resembling a smile curve—high at both ends and low in the middle.This quantitative examination expands upon methods for audit rectification while enriching existing theory.

关 键 词：内部审计 审计整改 价值链 协同效应 微笑曲线 

分 类 号：F239.45[经济管理—会计学]