国家审计治理视域下审计监督对企业创新的影响研究

Research on the Influence of Audit Supervision on Enterprise Innovation from the Perspective of National Audit Governance

在国家审计引领下,充分发挥国家审计监督职能,加强与社会审计的协同作用,并协调多种治理机制,对促进企业创新具有重要作用。利用2008-2020年中国沪深A股上市公司数据,实证检验了国家审计及其协同社会审计对企业创新的影响,并从内外部治理机制视角考察媒体监督和内部控制对其影响过程的调节效应。研究发现:国家审计对企业创新投入和创新产出均起到显著的激励效应,并且治理效果具有长期性和持续性的滞后效应;国家审计和社会审计在促进企业创新过程中存在明显的协同关系,高质量的社会审计能显著增强国家审计对企业创新的激励作用;国家审计有效协调媒体监督和内部控制机制发挥治理效应,媒体监督与内部控制均能促进企业创新。媒体监督与国家审计在促进企业创新中存在互补效应,而内部控制与国家审计在促进企业创新中存在替代效应。因此,要充分重视和发挥国家审计协同监督治理功能,从加大国家审计实施力度、有效整合国家审计与社会监督的资源、完善外部治理机制等方面协同促进企业创新。

Under the guidance of national audit,giving full play to the supervision function of national audit,strengthening the synergy with social audit,and coordinating various governance mechanisms play an important role in promoting enterprise innovation.Using the data of listed companies in Shanghai and Shenzhen A shares in China from 2008 to 2020,this paper empirically tests the synergy of national audit and its collaborative social audit on enterprise innovation,and examines the regulatory effect of media supervision and internal control on its impact process from the perspective of internal and external governance mechanism.The findings are as follows:National audit has a significant incentive effect on enterprise innovation input and innovation output,and has a lag effect.There is an obvious synergy between national audit and social audit in the process of promoting enterprise innovation.High-quality social audit can significantly enhance the incentive effect of national audit on enterprise innovation.The national audit effectively coordinates the media supervision and internal control mechanism to play a governance role.Both media supervision and internal control can promote enterprise innovation.Media supervision and national audit have complementary effects in promoting enterprise innovation,while internal control and national audit have substitution effects in promoting enterprise innovation.Therefore,we should pay full attention to and give full play to the collaborative supervision and governance function of the national audit,and promote enterprise innovation from the aspects of strengthening the implementation of the national audit,effectively integrating the resources of the national audit and social supervision,and improving the external governance mechanism.