Abstract:Taking A-share listed companies controlled by central enterprises as samples, this paper empirically tests the influence mechanism of government audit and party committee inspection frequency and their coordination on the maintenance and appreciation of state-owned enterprise assets. The study finds that in a government term (five years), compared with a state-owned enterprise that has not been audited by government or inspected by Party committee twice, being audited or inspected once can effectively promote the maintenance and appreciation of state-owned enterprise assets. Government audits and party committee inspections have been implemented for more than 24 months, which is more conducive to the maintenance and appreciation of state-owned enterprise assets. The conclusion of the study is of enlightening significance to reasonably arrange the frequency and coordination time of government audit and the party committee inspection, realize the full coverage of state-owned enterprise audit supervision, improve the efficiency of party committee inspection, build an efficient coordination mechanism between government audit and party committee inspection and promote the maintenance and appreciation of state-owned enterprise assets.