混合所有制改革、审计监督与国有资产保值增值

Mixed Ownership Reform,Audit Supervision and the Maintenance and Appreciation of State-owned Assets Value

以国有上市公司2013—2020年为样本,考察混合所有制改革对国有资产保值增值的影响以及国家审计在其中的调节作用。研究发现国有企业混合所有制改革与国有资产保值增值显著正相关,并且国家审计具有正向调节作用。进一步研究表明,东部地区和非东部地区的国有企业,其混合所有制改革对国有资产保值增值的促进作用及国家审计的调节作用并不存在显著差异,这表明混合所有制改革整体上取得了阶段性的进展。相比于垄断性国有企业,竞争性国企的混合所有制改革更有成效。研究结论对有效推进国有企业混合所有制改革具有一定的启示意义。

Based on the samples of state-owned listed companies from 2013 to 2020,this paper examines the impact of mixed ownership reform on the maintenance and appreciation of state-owned assets and the regulatory role of national audit.The study reveals that the mixed ownership reform of state-owned enterprises has a significant positive correlation with the maintenance and appreciation of state-owned assets,and the national audit has a positive regulatory effect.Further research shows that there is no significant difference between the state-owned enterprises in the eastern and non-eastern regions in the promotion of the degree of mixed ownership reform on the maintenance and appreciation of state-owned assets and the regulatory role of national audit,which shows that the mixed ownership reform has made phased progress as a whole.Compared with monopoly state-owned enterprises,the mixed ownership reform of competitive state-owned enterprises is much more effective.The research conclusion has certain enlightening significance for the effective promotion of the mixed ownership reform of state-owned enterprises.