经济责任审计与民营企业家时间配置——来自中国微观企业调查的证据

Economic Accountability Audit and Time Allocation of Private Entrepreneurs Evidence from Chinese Private Enter:prise Survey

本文利用2002—2010年城市审计信息和中国私营企业调查数据,探讨了经济责任审计对民营企业家时间配置的影响机理。研究结果显示,经济责任审计增加了民营企业家用于外出参与市场活动的时间,其作用渠道在于经济责任审计改善了政商关系。更重要的是,经济责任审计的正面影响主要集中在初创企业、中小型企业和没有政治网络的民营企业家群体中。随着经济责任审计规模不断扩大,民营企业家努力经营企业的积极性显著提升。

Based on the city-level audit reports and Chinese Private Enterprise Survey from 2000 to 2010,we investigate the mechanism of economic responsibility audit influencing the time allo-cation of private entrepreneurs from the perspective of audit supervision The findings show that economic responsibility audits increase the time private entrepreneurs spend on outside activities through improving the government-business relations More importantly,the positive effects of economic responsibility audits are mainly concentrated in start-up enterprises,small and medium-sized enterprises,and private entrepreneurs without political networks With the expansion of economic responsibility audit,private entrepreneurs will also significantly increase their willing-ness to run their enterprises well.