【摘要】：文章以國(guó)家治理現(xiàn)代化為研究視角,選取2007—2014年國(guó)有控股上市公司為研究對(duì)象,實(shí)證分析國(guó)家審計(jì)、經(jīng)濟(jì)權(quán)力異化治理與國(guó)有企業(yè)經(jīng)營(yíng)績(jī)效之間的關(guān)系。實(shí)證結(jié)果表明,國(guó)家審計(jì)署對(duì)國(guó)有控股上市公司實(shí)施審計(jì),有助于提升國(guó)有控股上市公司經(jīng)營(yíng)績(jī)效;國(guó)家審計(jì)通過(guò)經(jīng)濟(jì)權(quán)力異化治理對(duì)國(guó)有控股上市公司績(jī)效具有正向中介效應(yīng),并且這種正向中介效應(yīng)具有一定的滯后性和持續(xù)性,對(duì)下一期國(guó)有企業(yè)經(jīng)營(yíng)績(jī)效影響更加明顯,這表明經(jīng)常開展經(jīng)濟(jì)權(quán)力異化治理有助于提升反腐效率,推動(dòng)國(guó)有控股上市公司向現(xiàn)代企業(yè)制度的轉(zhuǎn)變和完善國(guó)有控股上市公司治理結(jié)構(gòu),促進(jìn)國(guó)有控股上市公司績(jī)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.
【作者單位】： 福建江夏學(xué)院財(cái)務(wù)與會(huì)計(jì)研究中心;
【基金】：福建省社會(huì)科學(xué)規(guī)劃項(xiàng)目“國(guó)家治理現(xiàn)代化下的縣級(jí)政府績(jī)效考核指標(biāo)體系研究”(2014B103) 福建省教育廳社科項(xiàng)目“國(guó)家審計(jì)在國(guó)家治理中的作用及其途徑”(JA12335S)
【分類號(hào)】：F239.44;F275;F276.1

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 王彥;;試論“國(guó)家審計(jì)”在企業(yè)全面風(fēng)險(xiǎn)管理中的職能及作用[J];審計(jì)月刊;2006年22期

2 林清林;賴?yán)?;國(guó)家審計(jì)對(duì)國(guó)有企業(yè)改革的影響分析[J];財(cái)會(huì)通訊(綜合版);2007年01期

3 陳勇;;試論國(guó)家審計(jì)與國(guó)有企業(yè)治理[J];審計(jì)月刊;2012年03期

相關(guān)重要報(bào)紙文章 前1條

1 肖昌琦;6家重點(diǎn)耗能企業(yè)通過(guò)國(guó)家審計(jì)[N];徐州日?qǐng)?bào);2008年

相關(guān)碩士學(xué)位論文 前3條

1 司娟娟;國(guó)家審計(jì)對(duì)國(guó)有企業(yè)的監(jiān)管職能研究[D];天津財(cái)經(jīng)大學(xué);2014年

2 陳怡璇;中央企業(yè)腐敗預(yù)防的國(guó)家審計(jì)監(jiān)督研究[D];浙江工商大學(xué);2017年

3 王圣杰;國(guó)家審計(jì)人力資源績(jī)效考核指標(biāo)體系研究[D];南昌大學(xué);2010年

，

本文編號(hào)：2217165