政府审计对于上市中央企业的治理效应研究

DOI：

中文关键词: 政府审计；盈余管理；绩效；内部控制；中央企业；治理效应

英文关键词:Government audit, Earnings management, Performance, Internal control

基金项目:

作者	单位
吴业奇	南京审计大学政府审计学院，江苏南京 211815

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中文摘要:

根据审计署近年来公布的对于中央企业的审计结果公告，检验当前的政府审计工作对于中央企业会计信息披露质量，绩效和内部控制水平的影响。最后得出以下结论：（1）与未被审计的央企相比，被审计的央企在审计基年后的盈余管理程度明显降低，这意味着政府审计有效约束了上市央企的盈余管理行为。（2）被审计的央企在审计之后的年度里的绩效和内部控制水平的提升效果很微弱，这可能是由于央企的绩效和内部控制水平的提升需要一个长期的过程，短时间内无法明显地观测到政府审计对于央企绩效和内部控制的影响。

英文摘要:

Announcement, verify the current government audit work for the central enterprises accounting information disclosure quality, performance and the impact of internal control based on the results of the audit of central enterprises audit published in recent years. Finally, the following conclusions: (1) compared to non-audited central enterprises receiving government audit of the central enterprises significantly reduce earnings management audit group years later, suggesting that government audit significantly inhibited the earnings management of listed central enterprises. (2) the audited central enterprises in the annual audit later in performance and internal control standards to enhance the effect is very weak, which may be due to improve performance and internal control of the central enterprises need a long-term process, a short time cannot be clearly observed for government auditing and internal control of the central enterprises performance impact.

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