郭檬楠,倪静洁.基于资产保值增值的国企审计内容组合研究[J].南京审计学院学报,2019,(4):
基于资产保值增值的国企审计内容组合研究
  
DOI:
中文关键词:  国家审计  审计内容组合  国有企业改革  资产保值增值  定性比较分析法  审计全覆盖  国企治理
英文关键词:state audit  audit content combination  state-owned enterprise reform  maintenance and appreciation of assets value  qualitative comparative analysis method  full-coverage audit  state-owned enterprise governance
基金项目:国家自然科学基金面上项目(71872105);山西省“1331工程”重点创新团队建设计划资助(晋教科﹝2017﹞12号);山西省软科学研究项目(2018041072-4);山西省研究生创新基金项目(2018BY081)
作者单位
郭檬楠,倪静洁 山西财经大学 会计学院山西 太原 030006 
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中文摘要:
      国有企业经营的首要目标就是实现国有资产保值增值。利用2010—2018年审计署对央企实施审计所提供的自然实验契机,以促进国企资产保值增值为标准,采用双重差分法和定性比较分析法实证检验国家审计机关每年对国企实施的各项审计内容与国企资产保值增值的关系。研究发现,国家审计机关每年对国企实施的财会核算、决策和管理、发展潜力以及廉洁从业等内容的审计可以有效促进国企资产保值增值,而对政策落实和工程项目投资等内容的审计效果尚不显著。国家审计促进国企资产保值增值的最优内容组合有两种:第一种由财会核算、决策和管理、发展潜力和政策落实等内容构成,且不包括工程项目投资;第二种由财会核算、决策和管理、发展潜力、廉洁从业和工程项目投资等内容构成。研究结论对国家审计机关合理、高效地安排国企审计监督的内容种类组合,提高国企审计监督效率,促进国企资产保值增值具有启示意义。
英文摘要:
      The primary goal of state-owned enterprise administration is to achieve the preservation and appreciation of state-owned assets value. Using the natural experimental opportunity provided by the Audit Office to audit the state-owned enterprises from 2010 to 2018 with the intention of promoting the preservation and appreciation of the assets of state-owned enterprises as the standard, this paper empirically examines the relationship between the various audit contents implemented by the state-owned audit institutions and the preservation and appreciation of state-owned assets value by using the difference in differences method and the qualitative comparative analysis method. The research finds that the annual auditing of business accounting, decision-making and management, development potential and integrity of the state-owned enterprises by state auditing organs can effectively promote the preservation and appreciation of state-owned assets, while the auditing effect of policy implementation and project investment is not obvious. There are two optimal combinations of state-owned enterprise audits to promote the preservation and appreciation of state-owned assets: Path 1 is mainly composed of accounting, decision-making and management, development potential and policy implementation, and does not include investment in engineering projects. Path 2 mainly consists of business accounting, decision-making and management, development potential, integrity and investment in engineering projects. The conclusions of the study have implications for the rational and efficient arrangement of the content combination of audit supervision of state-owned enterprises by state audit institutions, improving the efficiency of audit supervision of state-owned enterprises, and promoting the preservation and appreciation of state-owned assets.
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