State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

Reflection on Several Important Issues of State Audit

The nature of state audit is economic supervision. People-oriented governance is the starting point and foothold of state audit through economic supervision to participate national governance at present. The development of audit theory decides the development level of audit practice and the future direction. The reconstructed state audit theory framework mainly includes the basic theory, the application theory and the education theory of state audit. In addition, this paper also explores the significance of practice innovation,implementation approach and specific path of state audit concerning economic responsibility audit and anti-corruption practices, on the basis of the nature of economic supervision and the essence of people-oriented governance.

Emergency Trolley’s Contents and Records: Audit Study at Maternity Sections, State Hospitals, Windhoek, Namibia

The purpose of the study sought to assess and evaluate the contents and records of the emergency trolley in the maternity section of the state hospitals in Windhoek, Namibia. A quantitative and descriptive research design was used for the study to investigate emergency equipment, essential drugs and emergency trolleys. A convenient sample of 10 emergency trolleys in the Windhoek Central Hospital (Hospital A) and Katutura Intermediate Hospital (Hospital B) in Windhoek, Namibia were used. Data was collected using a checklist adapted and edited from the EMSSA. Data were analysed using Microsoft excel 2013. Essential paediatric equipment including bag valve mask devices, Magill’s forceps, oxygen masks were absent in many of the units and wards. Data described that checking of defibrillators, monitors and suction devices still remained a major problem in the units/wards that were fortunate enough to have the aforementioned equipment. A conclusion was that generally the units/wards performed well during the assessments and evaluations. There were still units without emergency trolleys, trolleys that were poorly assessed, and those that were obstructed and registered nurses that had a negative perception to the audit of the emergency trolley. Specialized units such as NICU and Hi-Care Hospital A and Prem Unit Hospital B performed very well in their assessments. Development of policy with regards to assessing, restocking and maintenance of emergency supplies can be used to guide the nurses on what to do. Resuscitation morbidity and mortality meetings in order to identify issues and outcomes surround resuscitation incidences within the unit or ward.

内部控制、国家审计与国企避税

选取2007-2017年上市中央企业集团为研究对象,实证检验内部控制对国企避税的影响作用以及国家审计监督对两者关系的调节效应。研究结果表明,内部控制具有抑制国企避税的治理功能,国家审计监督会显著增强内部控制对国企避税的抑制作用,说明内部控制和国家审计是深入理解国有企业税负水平及其变化的重要因素。进一步研究发现,内部控制对避税的治理效应在地区税收征管强度小、社会审计质量低和避税激进的国企中更为显著;通过分解内部控制五要素后研究发现,内部控制对避税的抑制效应集中体现在控制活动和信息与沟通两大要素上。机制分析结果表明,内部控制可以通过缓解企业融资约束来达到抑制企业避税的治理目的。

审计委员会背景下我国国家审计体制改革思路探讨

在各级党的审计委员会组建以后,审计委员会的功能定位、地方审计机关的报告关系、审计委员会的领导内容等方面,有待进一步确立和完善。对于审计委员会背景下审计机关的报告关系,有双重报告模式、监察委员会模式等五种不同方案,相应地,审计委员会的职能定位也有所不同。相比之下,借鉴监察体制改革的做法,审计机关由人大产生、在党委审计委员会和上级审计机关双重领导下实施审计监督,是一种较优选择。同时,审计委员会的功能及其对审计机关的具体领导内容和形式也要依据上述定位加以明确。这一研究,可以为我国进一步深化审计体制改革提供参考。

Multi-indicator assessment of water environment in government environmental auditing

This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.

国家审计助力国有企业高质量发展的作用机理与路径研究

高质量发展是新时代下社会经济的本质要求,也是保持经济持续健康发展的必然要求。本文探讨国家审计在推动国有企业高质量发展中的作用机理与路径。研究发现:国家审计可以通过监督、鉴证和评价职能,直接规范国有企业财务管理、提升经营效率、强化风险管理和推进反腐倡廉;可以间接通过政策导向、制度建设、社会环境优化和市场秩序维护,促进企业高质量发展。同时,国家审计可以通过实施包括优化审计资源配置、完善监督组织和实施方式、加强审计结果应用、促进信息公开、结合技术创新及推动审计文化建设等具体路径,以有效促进国有企业的规范化、透明化和高效化,助力国有企业实现高质量发展。

Impacts of equity structure on audit fees: Evidence from Chinese A-share listed companies in Shanghai Stock Exchange

Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.

非国有董事治理积极性与国有企业审计意见决策

如何发挥非国有董事治理积极性以提高国有企业审计意见质量,实现国有资产保值增值,是深化国有企业改革亟需研究的问题。以2013—2022年A股国有企业上市公司为样本,构建离散选择模型,以投非赞成票代理非国有董事治理积极性。研究发现,非国有董事治理积极性越高,越能够提示应计盈余管理风险,审计师越倾向出具非标准审计意见;第一大非国有股东持股比例越高,混改国有企业股权集中度越低,非国有董事治理积极性与审计意见谨慎性的关系越显著。经过稳健性检验,研究结论不变。进一步研究发现,非国有董事积极履行治理职能导致审计意见质量提高有利于混改国有企业资产保值增值,实现国有企业混改主要目标。研究结论对于国有企业审计师正确决策审计意见、非国有董事有效维权、政府监管部门和混改国有企业充分尊重非国有董事治理的积极性、实现国有企业改革目标,均具有启示意义。

政府审计与国有企业ESG表现

以2010—2021年我国沪深A股国有上市公司为研究样本,基于审计署央企审计活动,对政府审计与国有企业ESG表现的影响效应进行实证研究。研究结果显示:政府审计对国有上市公司的ESG表现具有明显的促进作用,这一结论在经过一系列稳健性检验后没有发生变化。机制检验发现,政府审计可以通过提升企业ESG关注度、驱动企业绿色创新和改善公司治理水平来提升其ESG表现。同时,在污染行业企业、内部控制水平较差企业和成熟期企业中,政府审计对ESG表现的促进作用更加明显。

科技赋能国有企业内部审计数字化升级路径探析

审计作为一种重要的社会治理手段,对保障国家经济安全运行和企业规范经营方面具有有效的质量保障作用。随着新技术的发展,其虚拟化、网络化、场景化、集成化及实时化的特性不仅提升了企业的认知能力与行为效率,而且深刻影响了审计领域。这些技术特性推动了国有企业内部审计的数字化进程,为审计工作的创新升级提供了坚实支撑,助力国有企业实现高质量发展。本文首先介绍了新技术环境下内部审计的各项特征及其对审计方法的影响;随后,从内容载体、流程、方法、职能方面探讨了国有企业内部审计在新技术赋能下的数字化转型升级路径。通过整合“大云物移智链”等新技术与内部审计实践,国有企业能够实现更高效、智能和全面的审计服务,以应对挑战并抓住机遇,实现审计业务全面数字化转型。

“双碳”目标下国有炼化企业管理效益审计优化研究

碳达峰、碳中和目标提出后,国有炼化企业的审计工作被赋予了“绿色环保+管理效益”的全新定位。国有炼化企业管理效益审计存在未包含“双碳”相关指标、业务单元与审计责任边界亟需厘清、业务绩效与审计监督结合有待深化、管理效益审计人员认识有待提高等问题。提出了形成低碳发展的审计理念和制度体系,构建节能减排、控碳的绿色发展指标体系,优化碳排放核算、定额和计量标准,完善审计报告发布和披露内容等对策建议。

政府审计、管理层特征与国有非金融企业影子银行化

以2010—2018年国有非金融上市公司为研究对象,分析了政府审计监管下,国有企业高管政企合作特征和晋升特征与企业影子银行业务的关系。研究结果表明:国有非金融企业高管政企合作特征与企业影子银行业务规模显著负相关,高管晋升特征与企业影子银行业务规模显著正相关;政府审计对上述关系起到不同程度的监管和威慑作用。进一步研究发现,企业显性金融资产受缚会使影子银行业务增加。这对于防止国有企业实体经济“脱实向虚”和研究政府审计影响国企高管决策的路径提供了理论支持。未来应进一步加强党组织对国有企业的领导;国家审计机关应对存在晋升预期的高管所在国企,增加审计力度和审计资源供给;同时,国有企业方面应当合理配置金融资产,降低金融资产错配率。

审计管理体制改革与国有企业韧性——基于组建党委审计委员会的准自然实验

基于组建党委审计委员会这一准自然实验,以2007—2022年A股上市公司的经验数据为样本,构建多期DID模型实证检验审计管理体制改革对国有企业韧性的影响效应。研究结果表明,以组建党委审计委员会为重要举措的审计管理体制改革显著提高了国有企业韧性。影响机制检验发现,审计管理体制改革可以通过提高国家审计质量和国有企业劳动生产率、降低国有企业风险承担水平等路径提升国有企业韧性。调节效应检验发现,宏观层面的地区经济发展水平和创新能力以及微观层面的企业数字化转型和资源配置效率能够显著增强审计管理体制改革对国有企业韧性的促进效应。研究结论对于厘清组建党委审计委员会的微观治理效应、激发国有企业审计监督效能、提高国有企业韧性具有重要启示意义。

国家审计能否提升企业劳动投资效率?——基于央企控股上市公司的经验证据

随着供给侧结构性改革的不断深入推进,劳动力要素的改革受到广泛关注,如何有效提升企业劳动投资效率尤为重要。以2008—2018年央企及其下属上市公司为样本,考察国家审计对企业劳动投资效率的影响。研究发现:国家审计能够显著提升央企控股上市公司的劳动投资效率;机制检验结果表明,国家审计可以通过降低信息不对称和缓解代理问题,进而促进企业劳动投资效率的提高;异质性分析结果发现,国家审计在内部控制质量较高、社会审计质量较好以及处于产品市场竞争程度较高行业的企业中所发挥的促进作用更为显著,表明国家审计与企业内外部的各项治理机制能够很好地产生协同治理效应。

伟大建党精神引领国家审计高质量发展的路径研究

党的二十大报告中明确提出,伟大建党精神为中国共产党人精神谱系的源头,号召全国各界学习和践行伟大建党精神。国家审计作为国家治理的重要手段和经济发展的有效监督力量,主要通过发挥预防、揭示和抵御三大“免疫系统”功能作用于经济资源配置效率和政府行政质量,进而推动经济高质量发展。深入领会贯彻伟大建党精神,梳理综述了相关研究文献,把贯彻落实伟大建党精神与国家审计高质量发展两者关联起来研究,系统地剖析了新时代下国家审计面临的挑战与变化,提出以百年伟大建党精神引领国家审计解决现实问题:良好环境是推动高质量发展的“根”,法制完善是推动高质量发展的“基石”,人才队伍是推动高质量发展的“源动力”,技术革新是推动高质量发展的“坚强后盾”。

关于国有企业内部审计质量的影响因素研究

国有企业是我国国民经济的命脉,不断提高国有企业管理水平,实现企业高质量发展,既能满足市场经济发展的需要,又符合国家现代化建设的要求。内部审计对规范企业财务活动,提高内控水准,实现风险精准控制具有决定性影响,通过科学的手段,提高内部审计质量,可以显著提高企业运营能力,帮助企业达到预定的战略发展目标。基于此,文章对国有企业内部审计工作进行探讨,分析影响内部审计质量的因素,并提出对策。

政府审计能提升国有企业的社会责任表现吗?

国有企业承担更多社会责任,有助于推动共同富裕目标的实现。根据审计署对中央企业的审计情况,采用2010—2018年我国沪深A股国有上市公司数据,就政府审计能否提升国有企业的社会责任表现进行实证研究。研究结果表明:政府审计对我国国有企业的社会责任表现具有重要提升作用,并且在内部控制质量越高、金融化水平越低、企业高质量发展水平越高的前提下,政府审计对国有企业社会责任表现的提升作用更显著。因此,我国应积极推进政府审计工作,及时公开审计结果,优化中央和地方审计联动机制,提高企业内部控制质量,严格防止企业过度金融化的“脱实向虚”现象,大力促进企业高质量发展,以有效提升国有企业社会责任表现。

国家审计改革与地方国有企业长期贷款使用效率——来自省以下审计机关人财物管理改革的证据

提升金融资源使用效率助力我国经济高质量发展是新发展理念下深化金融改革的应有之义。本文基于省以下审计机关人财物管理改革试点背景,以2010—2021年省以下地方国有上市公司为研究样本,考察国家审计改革对地方国有企业长期贷款使用效率的影响。研究发现,国家审计改革显著提升了地方国有企业长期贷款的使用效率,其影响机制主要为规范政府干预和降低企业代理成本。进一步研究发现,干部人事、机构编制、经费资产管理的审计改革力度越大,对地方国有企业长期贷款使用效率的提升效果越好。对处于低银行竞争度地区和低竞争度行业的地方国有企业,以及机构投资者持股比例低和内部控制质量低的地方国有企业而言,国家审计改革提升其长期贷款使用效率的效应更为明显。本文研究结论为释放和提升国家审计监督效能、优化金融资源配置效率、推动经济高质量发展提供了重要启示。