国家审计、腐败与企业发展—基于世界银行企业问卷调查的实证分析
  
DOI:
中文关键词:  国家审计;国家治理;腐败;企业生产率;腐败治理
英文关键词:Government audit, National governance, Corruption, Enterprise productivity
基金项目:
作者单位
邢维全 天津财经大学,天津 300171 
摘要点击次数: 669
全文下载次数: 1342
中文摘要:
      从理论上分析,国家审计具有腐败治理的功能,能够通过反腐为企业良性运行提供健康的外部环境。本文利用世界银行2012年对中国2848家企业的问卷调查数据进行实证检验,结果表明,在我国转型经济体的背景下,腐败并未成为经济增长的“润滑剂”,反而成为阻碍企业生产率提升的“绊脚石”。国家审计作为国家治理内生的“免疫系统”,通过预防、揭示和抵御政府腐败,改善企业所在地的制度环境,促进了企业生产率的提升。
英文摘要:
      From the theoretical analysis, government audit has the function to combat corruption, which can maintain a healthy external environment for enterprises’ operation. In this paper we use the World Bank's 2012 survey data of 2848 Chinese enterprises to perform empirical test and the results show that under the background of China's transition economy, corruption has not become the ‘lubricant’ of economic growth, but it has become a ‘stumbling block’ in the promotion of enterprise productivity. National audit, which is the ‘immune system’ of the national governance, improve the institution environment of the location of the enterprise and promote the improvement of enterprise productivity by preventing, revealing and resisting government corruption.
查看全文  下载PDF阅读器
关闭