發(fā)布時間：2018-08-16 09:10

【摘要】：隨著審計署對國有企業(yè)審計工作力度的一步步加強,國家審計對于國有企業(yè)的監(jiān)管作用也愈發(fā)的重要起來,國家審計功能也隨之演進且不斷拓展,國家審計的治理作用促進了國有企業(yè)快速、可持續(xù)、健康的發(fā)展。本文以個案研究的形式對國家審計進駐央企及其影響進行析究。首先,基于受托責任論、國家治理論和權力監(jiān)督論對國家審計進駐央企的概念、主要審計內(nèi)容和審計的一般結果進行了理論概述。其次,選取航天科工集團為案例研究對象,對航天科工集團的發(fā)展歷程和基本情況進行簡要的介紹,參照航天科工集團2012年的財務收支審計結果公告,闡述國家審計進駐航天科工集團的審計情況,并分別從集團的內(nèi)部管理、信息系統(tǒng)建設管理制度、會計核算和財務管理三方面具體分析了審計署對集團審計的審計結果和處罰建議。然后,以在審計結果公告中被提及次數(shù)最多和被提及次數(shù)最多的公司所在地即地域性為據(jù),選取航天科工集團所屬貴州航天電器股份有限公司和航天信息股份有限公司兩家具有代表性的上市公司作為研究對象,并選取其2012年至2014年的相關財務數(shù)據(jù)為研究樣本,設定2012年為國家審計前,2013年及2014年為國家審計進駐后,通過分析對比國家審計進駐前后的集團狀況,探究國家審計進駐航天科工集團后對其生產(chǎn)經(jīng)營及其結果的影響。除此之外,我們以地域性為依據(jù),選取同年未被審計的央企上市公司北京金自天正智能控制股份有限公司作為對照公司,對比被審計央企與未審計央企之間生產(chǎn)經(jīng)營狀況的差異,進而充分證明國家審計進駐對央企產(chǎn)生的積極影響。研究結果表明:國家審計的進駐使得集團的管理費用率明顯降低,資產(chǎn)周轉(zhuǎn)率提高,因兩種財務指標均可作為代理成本的替代指標,這也就意味著國家審計的進駐降低了集團代理成本;審計署的審計雖然對集團過度投資行為的抑制作用不顯著,但卻明顯緩解了集團投資不足的狀況,整體而言,國家審計的進駐部分改善了集團的非效率投資問題;就國家審計進駐對集團的生產(chǎn)經(jīng)營成果而言,集團的在職消費行為明顯得到改善,集團收入的質(zhì)與量均有顯著的提高,利潤上漲幅度明顯且每股收益加速平穩(wěn)地增長,即審計署對集團財務收支的審計工作,較為明顯地提升了集團的生產(chǎn)經(jīng)營成果。最后,得出三個重要的結論和四點啟示:國家審計憑借其監(jiān)管職能會對央企產(chǎn)生積極的影響,通過促使央企在職消費的減少、收入的提高和利潤的上漲等有利影響進而提升央企的經(jīng)營效能;憑借審計署對央企內(nèi)部管控審查及相關違規(guī)行為的處罰等推動央企的管理水平;通過審計署對央企的財務收支狀況給予準確、真實的披露,降低央企的信息不對稱,降低投資風險和逆向選擇等進而促使央企非效率投資的降低。由此可見,國家審計推動央企健康可持續(xù)的發(fā)展,另外為促進央企的進一步發(fā)展,維護國家經(jīng)濟發(fā)展秩序,審計署可適度持續(xù)加大國家審計力度,具體而言,可適度的加大央企貫徹落實國家宏觀經(jīng)濟政策的審計力度,以保障央企始終遵循國家的路線不偏離;加大央企經(jīng)營績效的審計力度以保值增值國有資產(chǎn);加大揭示和查處違法違紀問題的力度以起到警示和預防此類行為再發(fā)生的作用;加大對央企內(nèi)部管控的審計力度以保障央企內(nèi)部控制體系的正常運行。審計署也應盡可能的提高審計結果公告的及時性以便信息使用者能夠及時的了解被審計單位的情況,避免不必要的損失。除此之外,我們可以將國家審計、社會審計和企業(yè)內(nèi)部審計的三大審計資源整合起來,以充分的發(fā)揮審計的效用,降低央企的審計風險,提高央企的審計效率。
[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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.5;F239.44

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