政府审计对国有企业履行社会责任的影响——以国有企业参与贫困治理为例

The impact of government audit on the performance of social responsibility of state-owned enterprises—Take the participation of state-owned enterprises in poverty governance as an enxample

基于我国审计署审计央企及其下属上市公司的准自然实验环境,以2016—2020年A股国有非金融上市公司为样本构建多时点双重差分模型,实证分析政府审计对国有企业参与贫困治理的影响及影响机制,从管理层代理问题角度探究其中介效应,并进一步分析政府审计对国有企业不同扶贫方式影响的差异。研究发现:(1)政府审计对国有企业参与贫困治理具有促进作用,但政府审计的促进作用随时间推进呈现出衰减趋势;(2)政府审计对国有企业参与贫困治理的促进作用在管理层短视程度高、党组织参与治理程度高的国有企业中更为显著;(3)政府审计可以通过抑制国有企业管理层代理成本来提高国有企业的扶贫实际成效;(4)政府审计对国有企业参与产业发展脱贫、兜底保障与社会扶贫,以及转移就业与易地搬迁脱贫均具有促进作用,但对国有企业参与健康与生态保护扶贫以及教育扶贫则影响均不显著。据此,应进一步加强国有企业扶贫跟踪审计、完善国有企业内部控制制度、拓展扶贫相关审计细目等,以促进国有企业参与贫困治理,推进乡村全面振兴。

Based on the quasi-natural experimental environment of China′s National Audit Office auditing central enterprises and their affiliated listed companies,this paper constructs a multi-time point difference-in-difference model with the sample of A-share state-owned non-financial listed companies from 2016 to 2020,empirically analyzes the impact of government audit on the participation of state-owned enterprises in poverty alleviation and its influencing mechanism,explores its mediating effect from the perspective of management agency problem,and further analyzes the differences in the impact of government audit on different poverty alleviation methods of state-owned enterprises.The study found that,firstly,government audit has a promoting effect on the participation of state-owned enterprises in poverty governance,but the promoting effect of government audit shows a declining trend over time.Secondly,the promotion effect of government audit on the poverty governance of state-owned enterprises is more significant in state-owned enterprises with high degree of short-sighted management and high degree of participation of party organizations in governance.Thirdly,government audit can improve the actual effect of poverty alleviation of state-owned enterprises by restraining the agency cost of state-owned enterprise management.Finally,government audit has a positive effect on the participation of state-owned enterprises in industrial development poverty alleviation,bottom-up security and social poverty alleviation,as well as the transfer of employment and relocation of poverty alleviation,but it has no significant impact on the participation of state-owned enterprises in health and ecological protection poverty alleviation and education poverty alleviation.Accordingly,it is necessary to further strengthen the tracking audit of poverty alleviation in state-owned enterprises,improve the internal management control of state-owned enterprises,and expand the audit details related to poverty alleviation,so as to promote the participation of state-owned enterprises in poverty governance and promote the overall revitalization of rural areas.