【摘要】：文章以國家治理現(xiàn)代化為研究視角,選取2007—2014年國有控股上市公司為研究對象,實證分析國家審計、經(jīng)濟(jì)權(quán)力異化治理與國有企業(yè)經(jīng)營績效之間的關(guān)系。實證結(jié)果表明,國家審計署對國有控股上市公司實施審計,有助于提升國有控股上市公司經(jīng)營績效;國家審計通過經(jīng)濟(jì)權(quán)力異化治理對國有控股上市公司績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,對下一期國有企業(yè)經(jīng)營績效影響更加明顯,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,推動國有控股上市公司向現(xiàn)代企業(yè)制度的轉(zhuǎn)變和完善國有控股上市公司治理結(jié)構(gòu),促進(jìn)國有控股上市公司績效的提高。
[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)院財務(wù)與會計研究中心;
【基金】：福建省社會科學(xué)規(guī)劃項目“國家治理現(xiàn)代化下的縣級政府績效考核指標(biāo)體系研究”(2014B103) 福建省教育廳社科項目“國家審計在國家治理中的作用及其途徑”(JA12335S)
【分類號】：F239.44;F275;F276.1

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