国家审计进驻航天科工集团及其影响的案例分析
发布时间：2018-08-16 09:10
【摘要】：随着审计署对国有企业审计工作力度的一步步加强,国家审计对于国有企业的监管作用也愈发的重要起来,国家审计功能也随之演进且不断拓展,国家审计的治理作用促进了国有企业快速、可持续、健康的发展。本文以个案研究的形式对国家审计进驻央企及其影响进行析究。首先,基于受托责任论、国家治理论和权力监督论对国家审计进驻央企的概念、主要审计内容和审计的一般结果进行了理论概述。其次,选取航天科工集团为案例研究对象,对航天科工集团的发展历程和基本情况进行简要的介绍,参照航天科工集团2012年的财务收支审计结果公告,阐述国家审计进驻航天科工集团的审计情况,并分别从集团的内部管理、信息系统建设管理制度、会计核算和财务管理三方面具体分析了审计署对集团审计的审计结果和处罚建议。然后,以在审计结果公告中被提及次数最多和被提及次数最多的公司所在地即地域性为据,选取航天科工集团所属贵州航天电器股份有限公司和航天信息股份有限公司两家具有代表性的上市公司作为研究对象,并选取其2012年至2014年的相关财务数据为研究样本,设定2012年为国家审计前,2013年及2014年为国家审计进驻后,通过分析对比国家审计进驻前后的集团状况,探究国家审计进驻航天科工集团后对其生产经营及其结果的影响。除此之外,我们以地域性为依据,选取同年未被审计的央企上市公司北京金自天正智能控制股份有限公司作为对照公司,对比被审计央企与未审计央企之间生产经营状况的差异,进而充分证明国家审计进驻对央企产生的积极影响。研究结果表明:国家审计的进驻使得集团的管理费用率明显降低,资产周转率提高,因两种财务指标均可作为代理成本的替代指标,这也就意味着国家审计的进驻降低了集团代理成本;审计署的审计虽然对集团过度投资行为的抑制作用不显著,但却明显缓解了集团投资不足的状况,整体而言,国家审计的进驻部分改善了集团的非效率投资问题;就国家审计进驻对集团的生产经营成果而言,集团的在职消费行为明显得到改善,集团收入的质与量均有显著的提高,利润上涨幅度明显且每股收益加速平稳地增长,即审计署对集团财务收支的审计工作,较为明显地提升了集团的生产经营成果。最后,得出三个重要的结论和四点启示:国家审计凭借其监管职能会对央企产生积极的影响,通过促使央企在职消费的减少、收入的提高和利润的上涨等有利影响进而提升央企的经营效能;凭借审计署对央企内部管控审查及相关违规行为的处罚等推动央企的管理水平;通过审计署对央企的财务收支状况给予准确、真实的披露,降低央企的信息不对称,降低投资风险和逆向选择等进而促使央企非效率投资的降低。由此可见,国家审计推动央企健康可持续的发展,另外为促进央企的进一步发展,维护国家经济发展秩序,审计署可适度持续加大国家审计力度,具体而言,可适度的加大央企贯彻落实国家宏观经济政策的审计力度,以保障央企始终遵循国家的路线不偏离;加大央企经营绩效的审计力度以保值增值国有资产;加大揭示和查处违法违纪问题的力度以起到警示和预防此类行为再发生的作用;加大对央企内部管控的审计力度以保障央企内部控制体系的正常运行。审计署也应尽可能的提高审计结果公告的及时性以便信息使用者能够及时的了解被审计单位的情况,避免不必要的损失。除此之外,我们可以将国家审计、社会审计和企业内部审计的三大审计资源整合起来,以充分的发挥审计的效用,降低央企的审计风险,提高央企的审计效率。
[Abstract]:With the strengthening of the auditing work of state-owned enterprises by the Audit Office, the role of state auditing in the supervision of state-owned enterprises is becoming more and more important. The function of state auditing is also evolving and expanding. The governance role of state auditing promotes the rapid, sustainable and healthy development of state-owned enterprises. Firstly, based on the fiduciary responsibility theory, state governance theory and power supervision theory, the concept of state audit in central enterprises, the main audit contents and the general results of auditing are summarized theoretically. Secondly, the aerospace science and Engineering Group is selected as the case study object to study the development of Aerospace Science and engineering group. This paper briefly introduces the course and basic situation of the auditing of China Aerospace Science and Industry Group in 2012. Referring to the announcement of the financial revenue and expenditure auditing results of Aerospace Science and Industry Group, it expounds the auditing situation of China Aerospace Science and Industry Group, and analyzes concretely the collection of auditing offices from three aspects: the internal management of the group, the management system of information system construction, accounting and financial management. The audit results and penalty recommendations of the group audit. Then, on the basis of the location of the most frequently mentioned and most frequently mentioned companies in the audit results announcement, two representative listed companies, Guizhou Aerospace Electrical Appliances Co., Ltd. and Aerospace Information Co., Ltd., which belong to Aerospace Science and Industry Group, are selected as the listed companies. The object of study is to select the relevant financial data from 2012 to 2014 as the research sample and set 2012 as the pre-national audit period, 2013 and 2014 as the post-national audit period. By analyzing and comparing the group status before and after the national audit period, this paper explores the impact of the state audit period on the production and operation of the aerospace science and engineering group and its results. In addition, we select Beijing Jinzi Tianzheng Intelligent Control Co., Ltd. as the control company, which is not audited in the same year, to compare the differences of production and operation between the audited central enterprises and the unaudited central enterprises, and then fully prove the positive impact of state auditing on the central enterprises. The results show that: the stationing of state audit makes the management cost rate of the group obviously lower and the assets turnover rate higher, because both of the two financial indicators can be used as alternative indicators of agency costs, which means that the stationing of state audit reduces the Group Agency costs; although the audit of the Audit Office has no significant inhibitory effect on the group overinvestment behavior But it has obviously alleviated the insufficient investment of the group. On the whole, the entrance of the state audit has improved the inefficient investment of the group. As far as the production and operation results of the group are concerned, the on-the-job consumption behavior of the group has been obviously improved, the quality and quantity of the group's income have been significantly improved, and the profit margin has increased. Finally, three important conclusions and four enlightenments are drawn: the state audit, by virtue of its supervisory function, will have a positive impact on the central enterprises, by promoting the reduction of the in-service consumption of the central enterprises. The management level of the central enterprises is promoted by means of the audit office's internal control review and punishment for related violations; the financial revenue and expenditure of the central enterprises are accurately and truly disclosed through the audit office, so as to reduce the information asymmetry of the central enterprises and reduce the level of management. This shows that the state audit promotes the healthy and sustainable development of the central enterprises. In addition, in order to promote the further development of the central enterprises and maintain the order of national economic development, the Audit Office can moderately and sustainably increase the intensity of state audit, in particular, it can moderately enhance the coherence of the central enterprises. We should thoroughly implement the audit of the state's macroeconomic policies so as to ensure that the central enterprises will always follow the national line and not deviate from it; strengthen the audit of the operating performance of the central enterprises to increase the value of state-owned assets; intensify the efforts to reveal and investigate violations of laws and regulations so as to serve as a warning and prevent the recurrence of such acts; and strengthen internal control over the central enterprises. Auditing efforts should be made to ensure the normal operation of the internal control system of central enterprises. The Audit Office should also try its best to improve the timeliness of the announcement of audit results so that information users can timely understand the situation of the auditees and avoid unnecessary losses. The major audit resources should be integrated to give full play to the audit effect, reduce the audit risk of the central enterprises and improve the audit efficiency of the central enterprises.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F239.44
本文编号：2185537
[Abstract]:With the strengthening of the auditing work of state-owned enterprises by the Audit Office, the role of state auditing in the supervision of state-owned enterprises is becoming more and more important. The function of state auditing is also evolving and expanding. The governance role of state auditing promotes the rapid, sustainable and healthy development of state-owned enterprises. Firstly, based on the fiduciary responsibility theory, state governance theory and power supervision theory, the concept of state audit in central enterprises, the main audit contents and the general results of auditing are summarized theoretically. Secondly, the aerospace science and Engineering Group is selected as the case study object to study the development of Aerospace Science and engineering group. This paper briefly introduces the course and basic situation of the auditing of China Aerospace Science and Industry Group in 2012. Referring to the announcement of the financial revenue and expenditure auditing results of Aerospace Science and Industry Group, it expounds the auditing situation of China Aerospace Science and Industry Group, and analyzes concretely the collection of auditing offices from three aspects: the internal management of the group, the management system of information system construction, accounting and financial management. The audit results and penalty recommendations of the group audit. Then, on the basis of the location of the most frequently mentioned and most frequently mentioned companies in the audit results announcement, two representative listed companies, Guizhou Aerospace Electrical Appliances Co., Ltd. and Aerospace Information Co., Ltd., which belong to Aerospace Science and Industry Group, are selected as the listed companies. The object of study is to select the relevant financial data from 2012 to 2014 as the research sample and set 2012 as the pre-national audit period, 2013 and 2014 as the post-national audit period. By analyzing and comparing the group status before and after the national audit period, this paper explores the impact of the state audit period on the production and operation of the aerospace science and engineering group and its results. In addition, we select Beijing Jinzi Tianzheng Intelligent Control Co., Ltd. as the control company, which is not audited in the same year, to compare the differences of production and operation between the audited central enterprises and the unaudited central enterprises, and then fully prove the positive impact of state auditing on the central enterprises. The results show that: the stationing of state audit makes the management cost rate of the group obviously lower and the assets turnover rate higher, because both of the two financial indicators can be used as alternative indicators of agency costs, which means that the stationing of state audit reduces the Group Agency costs; although the audit of the Audit Office has no significant inhibitory effect on the group overinvestment behavior But it has obviously alleviated the insufficient investment of the group. On the whole, the entrance of the state audit has improved the inefficient investment of the group. As far as the production and operation results of the group are concerned, the on-the-job consumption behavior of the group has been obviously improved, the quality and quantity of the group's income have been significantly improved, and the profit margin has increased. Finally, three important conclusions and four enlightenments are drawn: the state audit, by virtue of its supervisory function, will have a positive impact on the central enterprises, by promoting the reduction of the in-service consumption of the central enterprises. The management level of the central enterprises is promoted by means of the audit office's internal control review and punishment for related violations; the financial revenue and expenditure of the central enterprises are accurately and truly disclosed through the audit office, so as to reduce the information asymmetry of the central enterprises and reduce the level of management. This shows that the state audit promotes the healthy and sustainable development of the central enterprises. In addition, in order to promote the further development of the central enterprises and maintain the order of national economic development, the Audit Office can moderately and sustainably increase the intensity of state audit, in particular, it can moderately enhance the coherence of the central enterprises. We should thoroughly implement the audit of the state's macroeconomic policies so as to ensure that the central enterprises will always follow the national line and not deviate from it; strengthen the audit of the operating performance of the central enterprises to increase the value of state-owned assets; intensify the efforts to reveal and investigate violations of laws and regulations so as to serve as a warning and prevent the recurrence of such acts; and strengthen internal control over the central enterprises. Auditing efforts should be made to ensure the normal operation of the internal control system of central enterprises. The Audit Office should also try its best to improve the timeliness of the announcement of audit results so that information users can timely understand the situation of the auditees and avoid unnecessary losses. The major audit resources should be integrated to give full play to the audit effect, reduce the audit risk of the central enterprises and improve the audit efficiency of the central enterprises.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F239.44
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