内部审计水平对国有企业高质量发展的影响研究:基于北京市国有企业控股上市公司的经验证据

Impact of internal audit on the high-quality development of state-owned enterprises:Empirical evidence based on listed companies controlled by state-owned enterprises in Beijing

内部审计作为企业经济管理的重要组成部分,逐渐成为实现企业高质量发展的价值来源.以2017-2021年北京市国有企业控股上市公司为研究对象,考察内部审计水平对国有企业高质量发展的影响.研究发现:内部审计能够促进国有企业的高质量发展.此外,当外部监督强度越高时,内部监督与外部监督形成合力,内部审计对国有企业高质量发展的促进作用越强.研究结果丰富了内部审计的经济后果研究,拓展了企业高质量发展的影响因素研究,对企业高质量发展具有一定的借鉴意义.

Internal audit,an essential component of enterprise economic management,has gradually become a source of value for achieving the high-quality development of enterprises.We take state-owned enterprises holding listed companies in Beijing from 2017 to 2021 as the research object.It examines the impact of internal audit quality on the high-quality development of state-owned enterprises.We find that internal audits can promote the high-quality development of state-owned enterprises.In addition,when the intensity of external supervision is higher,internal and external supervision form a joint force,and the quality of internal audit has a more substantial promoting effect on the high-quality development of state-owned enterprises.Our results help to enrich the research on the economic consequences of internal auditing,expand the research on the influencing factors of high-quality development of enterprises,and have particular reference significance for enterprises to improve high-quality development.