基于资产保值增值的国企审计和巡视频度安排与协同
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国家自然科学基金面上项目(71872105);山西省哲学社会科学规划课题(2020YY090)


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    摘要:

    选取央企控股的A股上市公司为样本,实证检验政府审计和党委巡视频度及其协同对国企资产保值增值的影响机理。研究发现,在一届政府任期(五年)内,相较于没有或二次被政府审计或党委巡视的国企,被审计或巡视一次更能有效促进国企资产保值增值;政府审计与党委巡视实施时间间隔24个月以上,督促国企资产保值增值效果更佳。研究结论对于合理安排国企的政府审计与党委巡视频度以及协同时机,实现国企审计监督全覆盖,提高党委巡视效率,构建高效的政府审计与党委巡视协同机制,促进国企资产保值增值具有启示意义。

    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.

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郭檬楠a,郭金花b,王婉婷a.基于资产保值增值的国企审计和巡视频度安排与协同[J].南京审计大学学报,2020,(6):

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  • 在线发布日期: 2020-12-10
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