国家审计与地方国有企业创新——基于经济责任审计的视角

Government Audit and Local State-owned Enterprises' Innovation——From the Perspective of Economic Responsibility Audit

本文结合全面深化改革和转变经济发展方式的现实背景,探讨了国家审计作为现代国家治理体系中的基础性制度安排,对地方国有企业创新产生的影响.研究发现:国家审计促进了地方国有企业创新,提高了地方国有企业创新投入强度;进一步分析表明,国家审计主要通过缓解地方政府干预对地方国有企业创新的不利影响和降低地方国有企业代理成本两种机制影响创新投入;国家审计有助于改善地方国有企业未来财务绩效,但对地方国有企业创新绩效影响并不显著.

In the background of comprehensively deepening the reform and transforming the economic growth pattern in China,it discussed whether government audit,as an important institutional arrangement of national governance system,could promote local state-owned enterprises＇ innovation. Empirical research results indicate that government audit promotes the innovation and investment intensity of local state-owned enterprises. Further analyses suggeste that mainly through alleviating the negative effect of local government interference and reducing the agency cost of local state-owned enterprises,government audit promotes the local state-owned enterprises＇ innovation; government audit is helpful to improve the future financial performance of local state-owned enterprises,but its impact on the innovation performance of local stateowned enterprises is not significant.