政府专项清欠行动与民营企业审计费用  

Government Special Debt Liquidation Action and Auditing Fees for Private Enterprises

作　　者：洪金明 吕学振 卢思哲 Hong Jinming;Lv Xuezhen;Lu Sizhe

机构地区：[1]中国财政科学研究院,100142

出　　处：《审计研究》2025年第2期43-56,共14页Auditing Research

基　　金：全国统计科学优选项目(项目批准号:2023LY022);中国财政科学研究院研究生院博士研究生资助课题(项目批准号:KBD202404)的资助。

摘　　要：国务院于2018年开展了专项清欠行动,帮助民营企业解决账款被政府、国有企业拖欠问题。本文以政府专项清欠行动为准自然实验,采用双重差分模型实证检验该行动对民营企业审计费用的影响。研究发现,政府专项清欠行动显著降低了民营企业的审计费用,其原因在于政府专项清欠行动能够降低应收账款规模和坏账准备。政府专项清欠行动对民营企业审计费用的影响在市场竞争程度较高、客户集中度较高、信息透明度较低以及没有国资参股的情境下更显著。尽管政府专项清欠行动降低了民营企业的审计费用,但未给审计质量带来不利影响。研究结论表明,政府专项清欠行动降低了民营企业的经营负担,对规范政府行为、营造良好营商环境、促进企业高质量发展具有重要意义。The State Council of China launched a special debt liquidation action in 2018, helping private enterprises to solve the problem of delinquencies by governments and state-owned enterprises. Based on the government's special debt liquidation action as a natural experiment, this paper uses a difference-in-differences model to empirically test the impact of this action on the audit fees of private enterprises. The research finds that the government's special debt liquidation action significantly reduces the audit fees of private enterprises,because the government's special debt liquidation action can reduce the scale of accounts receivable and bad debt reserves. The negative relationship between government special debt liquidation actions and audit fees for private enterprises is more significant in situations where market competition is high, customer concentration is high, information transparency is low, and there is no state-owned equity participation. Although the government's special debt liquidation action has reduced audit fees for private enterprises, it has not had a negative impact on audit quality. The research conclusion shows that the government special debt liquidation action can reduce the operating burden of private enterprises, which is of great significance for regulating government behavior, creating good business environment and promoting high-quality development of enterprises.

关 键 词：政府专项清欠行动 审计费用 审计投入 审计风险溢价 应收账款 

分 类 号：F239[经济管理—会计学]