地方审计治理效果与国有企业社会责任

Governance Effectiveness of Local Audit and Social Responsibility Performance of SOEs

本文基于《“十四五”国家审计工作发展规划》将国企审计广度与经济责任审计力度纳入同一理论框架,研究地方审计监督对国企社会责任履行有效性的影响。研究发现,拓展国企审计广度、加大经济责任审计力度有助于提高地方国企社会责任履行水平。进一步分析发现,通过审计降低国企的代理成本,通过经济责任审计促进国企维护社会信誉,是地方审计提升国企社会责任履行水平的重要路径。地方审计的广度、力度越大,越能促使较小规模国企社会责任的履行。从经济后果来看,地方审计促进国企履行社会责任有助于提高资本市场回报率,对同一地区非国企也具有“溢出”效应。研究结论对提升国企社会责任履行水平,推进国家治理体系现代化具有重要的启示意义。

Based on the"14th Five-Year Plan for National Audit Development",this paper includes the breadth of SOEs audit and the strength of Economic accountability audit into the same theoretical framework,and empirically tests the effectiveness of local au-dit's behaviors in fulfilling CSR.The results show that expanding the scope of SOEs audit and strengthening the intensity of Econom-ic accountability audit are helpful to improve the level of CSR of local SOEs.Further study found that expanding the scope of SOEs audit to reduce the agency cost of SOEs,strengthening the Economic accountability audit to promote SOEs to maintain social reputa-tion,is an important path for local audit to improve CSR performance,Place the greater the breadth and intensity of the local audit,the more can promote CSR performance of smaller SOEs.From the perspective of economic consequences,local audit to promote SOEs to fulfill CSR is conducive to improving the return on capital market,and also has a"spillover"effect on non-SOEs in the same region.The research conclusion has certain enlightenment significance for improving the performance level of SOEs'CSR and promoting the modernization of national governance system.