摘要
进一步推进制度反腐,需要深入探索政府审计理论上的制度改善功能能否在实践中转化成制度反腐的治理效果。本文利用审计署实施的中央企业审计事件,采用双重差分模型探究政府审计的内部控制改善功能对国有企业高管显性腐败的治理作用,研究发现:与未经政府审计的企业相比,政府审计后的央企高管显性腐败发生的概率明显较低;进一步区分政府审计的内部控制改善程度后发现,政府审计对内部控制制度的改善效果越好,高管显性腐败发生概率越低,这表明政府审计的制度改善功能提高了反腐的效果,有助于我国现阶段制度反腐实践的落实和进一步发展。
In the stage of institutional anti-corruption, it is very important to clarify whether the theoretical the institutional improvement function of government audit can be translated into the governance efficiency of institutional anti-corruption in practice.This paper studies the governance role of internal control improvement function of government auditing on the explicit corruption of senior executives of state-owned enterprises.It is found that compared with the enterprises without government audit, the probability of explicit corruption of senior executives in central enterprises after government audit is significantly lower.After further distinguishing the degree of internal control improvement of government audit, it is found that the better the internal control improvement effect of the government audit, the lower the probability of the occurrence of explicit corruption of senior executives, which indicates that the institutional improvement function of government audit is conducive to the implementation and further development of the institutional anti-corruption.
出处
《会计研究》
CSSCI
北大核心
2021年第1期179-189,共11页
Accounting Research
基金
教育部哲学社会科学研究重大课题攻关项目(19JZD027)
国家自然科学基金面上项目(71772089)
江苏省高校青蓝工程中青年学术带头人培养计划(2018)
南京审计大学预研基金课题(18ZDYY002)的阶段性成果。
关键词
政府审计
内部控制改善
制度反腐
高管显性腐败
Government Audit
Improvement of Internal Control
Institutional Anti-corruption
Explicit Corruption of Executives
