摘要
国有企业作为国民经济的骨干和基石,其首要职责就是实现国有资产保值增值。本文选取2009～2016年商业类中央企业控股上市公司为样本,实证检验国家审计全覆盖是否促进了国企资产保值增值,以及国资委以"管资本"为主的国有企业监管职能转变是否更有利于督促国企资产保值增值。研究发现,国家审计全覆盖可以有效促进国企资产保值增值;国资委以"管资本"为主的国有企业监管职能转变更有利于促进国企资产保值增值。因此,审计署应该依法积极推进国有企业审计监督全覆盖,扩大对国有企业及其控股上市公司的审计覆盖面;国资委应积极落实以"管资本"为主的国有企业监管职责;审计署和国资委应在新的职责体系下积极探索协同路径,共同构建高效的国有企业外部监督机制,以更好地促进国企资产保值增值。
As the backbone and cornerstone of the national economy,the primary responsibility of state-owned enterprises is to maintain and increase the value of state-owned assets.This paper takestook Listed Business Companies controlled by the Central Government during 2009-2016 as samples,to empirically examine whether the full coverage of national audit can could promote the preservation and appreciation of state-owned enterprise assets,and whether the functional transformation of SASAC focusing on capital management was conducive to supervising the preservation and appreciation of state-owned enterprise assets.The study found that:full coverage of government audit could effectively promote the preservation and appreciation of state-owned enterprise assets; the functional transformation of SASAC regarding its supervision on SOEs into "capital management",was more conducive to promoting the preservation and app)eciation of state-owned enterprise assets.Therefore,the National Audit Office should actively promote full coverage of auditing and supervision targeting SOEs in accordance with the laws,expand audit coverage of SOEs and their holding companies.SASAC should actively promote the reform of the SOE supervision system based on "capital management".The National Audit Office and SASAC should actively explore synergistic paths under the new responsibility system,and jointly build an efficient external monitoring mechanism for SOEs to better promote the preservation and appreciation of SOE assets.
作者
郭檬楠
吴秋生
Guo Mengnan;Wu Qiusheng
出处
《审计研究》
CSSCI
北大核心
2018年第6期25-32,共8页
Auditing Research
基金
国家自然科学基金面上项目(项目批准号:71872105)
山西省"1331工程"重点创新团队建设计划资助项目(项目批准号:晋教科[2017]12号)
山西省研究生创新项目(项目批准号:2018BY081)的阶段性成果
关键词
国家审计全覆盖
职能转变
国有企业
资产保值增值
full coverage of national audit
function change
state-owned enterprise
assets preservation and appreciation
