國(guó)家審計(jì)進(jìn)駐航天科工集團(tuán)及其影響的案例分析
發(fā)布時(shí)間：2018-08-16 09:10
【摘要】：隨著審計(jì)署對(duì)國(guó)有企業(yè)審計(jì)工作力度的一步步加強(qiáng),國(guó)家審計(jì)對(duì)于國(guó)有企業(yè)的監(jiān)管作用也愈發(fā)的重要起來(lái),國(guó)家審計(jì)功能也隨之演進(jìn)且不斷拓展,國(guó)家審計(jì)的治理作用促進(jìn)了國(guó)有企業(yè)快速、可持續(xù)、健康的發(fā)展。本文以個(gè)案研究的形式對(duì)國(guó)家審計(jì)進(jìn)駐央企及其影響進(jìn)行析究。首先,基于受托責(zé)任論、國(guó)家治理論和權(quán)力監(jiān)督論對(duì)國(guó)家審計(jì)進(jìn)駐央企的概念、主要審計(jì)內(nèi)容和審計(jì)的一般結(jié)果進(jìn)行了理論概述。其次,選取航天科工集團(tuán)為案例研究對(duì)象,對(duì)航天科工集團(tuán)的發(fā)展歷程和基本情況進(jìn)行簡(jiǎn)要的介紹,參照航天科工集團(tuán)2012年的財(cái)務(wù)收支審計(jì)結(jié)果公告,闡述國(guó)家審計(jì)進(jìn)駐航天科工集團(tuán)的審計(jì)情況,并分別從集團(tuán)的內(nèi)部管理、信息系統(tǒng)建設(shè)管理制度、會(huì)計(jì)核算和財(cái)務(wù)管理三方面具體分析了審計(jì)署對(duì)集團(tuán)審計(jì)的審計(jì)結(jié)果和處罰建議。然后,以在審計(jì)結(jié)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(tuán)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(duì)象,并選取其2012年至2014年的相關(guān)財(cái)務(wù)數(shù)據(jù)為研究樣本,設(shè)定2012年為國(guó)家審計(jì)前,2013年及2014年為國(guó)家審計(jì)進(jìn)駐后,通過(guò)分析對(duì)比國(guó)家審計(jì)進(jìn)駐前后的集團(tuán)狀況,探究國(guó)家審計(jì)進(jìn)駐航天科工集團(tuán)后對(duì)其生產(chǎn)經(jīng)營(yíng)及其結(jié)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(jì)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(duì)照公司,對(duì)比被審計(jì)央企與未審計(jì)央企之間生產(chǎn)經(jīng)營(yíng)狀況的差異,進(jìn)而充分證明國(guó)家審計(jì)進(jìn)駐對(duì)央企產(chǎn)生的積極影響。研究結(jié)果表明:國(guó)家審計(jì)的進(jìn)駐使得集團(tuán)的管理費(fèi)用率明顯降低,資產(chǎn)周轉(zhuǎn)率提高,因兩種財(cái)務(wù)指標(biāo)均可作為代理成本的替代指標(biāo),這也就意味著國(guó)家審計(jì)的進(jìn)駐降低了集團(tuán)代理成本;審計(jì)署的審計(jì)雖然對(duì)集團(tuán)過(guò)度投資行為的抑制作用不顯著,但卻明顯緩解了集團(tuán)投資不足的狀況,整體而言,國(guó)家審計(jì)的進(jìn)駐部分改善了集團(tuán)的非效率投資問(wèn)題;就國(guó)家審計(jì)進(jìn)駐對(duì)集團(tuán)的生產(chǎn)經(jīng)營(yíng)成果而言,集團(tuán)的在職消費(fèi)行為明顯得到改善,集團(tuán)收入的質(zhì)與量均有顯著的提高,利潤(rùn)上漲幅度明顯且每股收益加速平穩(wěn)地增長(zhǎng),即審計(jì)署對(duì)集團(tuán)財(cái)務(wù)收支的審計(jì)工作,較為明顯地提升了集團(tuán)的生產(chǎn)經(jīng)營(yíng)成果。最后,得出三個(gè)重要的結(jié)論和四點(diǎn)啟示:國(guó)家審計(jì)憑借其監(jiān)管職能會(huì)對(duì)央企產(chǎn)生積極的影響,通過(guò)促使央企在職消費(fèi)的減少、收入的提高和利潤(rùn)的上漲等有利影響進(jìn)而提升央企的經(jīng)營(yíng)效能;憑借審計(jì)署對(duì)央企內(nèi)部管控審查及相關(guān)違規(guī)行為的處罰等推動(dòng)央企的管理水平;通過(guò)審計(jì)署對(duì)央企的財(cái)務(wù)收支狀況給予準(zhǔn)確、真實(shí)的披露,降低央企的信息不對(duì)稱,降低投資風(fēng)險(xiǎn)和逆向選擇等進(jìn)而促使央企非效率投資的降低。由此可見(jiàn),國(guó)家審計(jì)推動(dòng)央企健康可持續(xù)的發(fā)展,另外為促進(jìn)央企的進(jìn)一步發(fā)展,維護(hù)國(guó)家經(jīng)濟(jì)發(fā)展秩序,審計(jì)署可適度持續(xù)加大國(guó)家審計(jì)力度,具體而言,可適度的加大央企貫徹落實(shí)國(guó)家宏觀經(jīng)濟(jì)政策的審計(jì)力度,以保障央企始終遵循國(guó)家的路線不偏離;加大央企經(jīng)營(yíng)績(jī)效的審計(jì)力度以保值增值國(guó)有資產(chǎn);加大揭示和查處違法違紀(jì)問(wèn)題的力度以起到警示和預(yù)防此類(lèi)行為再發(fā)生的作用;加大對(duì)央企內(nèi)部管控的審計(jì)力度以保障央企內(nèi)部控制體系的正常運(yùn)行。審計(jì)署也應(yīng)盡可能的提高審計(jì)結(jié)果公告的及時(shí)性以便信息使用者能夠及時(shí)的了解被審計(jì)單位的情況,避免不必要的損失。除此之外,我們可以將國(guó)家審計(jì)、社會(huì)審計(jì)和企業(yè)內(nèi)部審計(jì)的三大審計(jì)資源整合起來(lái),以充分的發(fā)揮審計(jì)的效用,降低央企的審計(jì)風(fēng)險(xiǎn),提高央企的審計(jì)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(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.5;F239.44
本文編號(hào)：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.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.5;F239.44
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