国家审计、经济权力异化治理与国有企业经营绩效关系研究——基于2007—2014年国有控股上市公司的经验数据
发布时间：2018-09-01 12:11
【摘要】：文章以国家治理现代化为研究视角,选取2007—2014年国有控股上市公司为研究对象,实证分析国家审计、经济权力异化治理与国有企业经营绩效之间的关系。实证结果表明,国家审计署对国有控股上市公司实施审计,有助于提升国有控股上市公司经营绩效;国家审计通过经济权力异化治理对国有控股上市公司绩效具有正向中介效应,并且这种正向中介效应具有一定的滞后性和持续性,对下一期国有企业经营绩效影响更加明显,这表明经常开展经济权力异化治理有助于提升反腐效率,推动国有控股上市公司向现代企业制度的转变和完善国有控股上市公司治理结构,促进国有控股上市公司绩效的提高。
[Abstract]:From the perspective of the modernization of national governance, this paper chooses the state-owned holding listed companies as the research object from 2007 to 2014, and empirically analyzes the relationship among the state audit, the alienation of economic power governance and the performance of state-owned enterprises. The empirical results show that the audit of state-owned listed companies by the National Audit Office will help to improve the operating performance of state-owned listed companies. State audit has a positive intermediary effect on the performance of state-owned holding listed companies through the governance of economic power alienation, and this positive intermediary effect has a certain lag and persistence, which has a more obvious impact on the performance of state-owned enterprises in the next period. This indicates that frequently developing the governance of economic power alienation is helpful to improve the efficiency of anti-corruption, to promote the transformation of state-owned holding listed companies into modern enterprise system and to perfect the governance structure of state-owned holding listed companies, and to promote the improvement of the performance of state-owned holding listed companies.
【作者单位】： 福建江夏学院财务与会计研究中心;
【基金】：福建省社会科学规划项目“国家治理现代化下的县级政府绩效考核指标体系研究”(2014B103) 福建省教育厅社科项目“国家审计在国家治理中的作用及其途径”(JA12335S)
【分类号】：F239.44;F275;F276.1
本文编号：2217165
[Abstract]:From the perspective of the modernization of national governance, this paper chooses the state-owned holding listed companies as the research object from 2007 to 2014, and empirically analyzes the relationship among the state audit, the alienation of economic power governance and the performance of state-owned enterprises. The empirical results show that the audit of state-owned listed companies by the National Audit Office will help to improve the operating performance of state-owned listed companies. State audit has a positive intermediary effect on the performance of state-owned holding listed companies through the governance of economic power alienation, and this positive intermediary effect has a certain lag and persistence, which has a more obvious impact on the performance of state-owned enterprises in the next period. This indicates that frequently developing the governance of economic power alienation is helpful to improve the efficiency of anti-corruption, to promote the transformation of state-owned holding listed companies into modern enterprise system and to perfect the governance structure of state-owned holding listed companies, and to promote the improvement of the performance of state-owned holding listed companies.
【作者单位】： 福建江夏学院财务与会计研究中心;
【基金】：福建省社会科学规划项目“国家治理现代化下的县级政府绩效考核指标体系研究”(2014B103) 福建省教育厅社科项目“国家审计在国家治理中的作用及其途径”(JA12335S)
【分类号】：F239.44;F275;F276.1
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