国家审计数字化对国有企业创新的影响机制研究

• 作者： 钟世虎 ¹ 卿玲丽 ² 刘勤 ¹
• 作者单位：
  1.  上海国家会计学院

  2.  广州商学院会计学院
• 通讯作者： 卿玲丽 
• 发布时间：2025-12-10

摘要: 【摘要】基于“金审工程”三期项目实施的准自然实验，匹配2015—2022年A股国有上市公司数据，本文实证考察了国家审计数字化对国有企业创新的影响及其机制。研究发现：国家审计数字化显著提升了国有企业创新水平和创新质量；机制分析发现，该创新效应主要通过提升创新风险承担水平和创新激励包容水平来实现；异质性分析表明，在对外开放水平更高和知识产权保护水平更强的地区，国家审计数字化对国有企业创新的提升效应更加显著；并且在户籍门槛较高地区，国家审计数字化显著促进了国有企业的创新质量，但在户籍门槛较低的地区，国家审计数字化则推动了企业创新数量的提升。研究结论为探究国家审计数字化的微观经济效应提供了证据。

Abstract: Based on a quasi-natural experiment of “Golden Audit Project Phase III,” this study compares the data of state-owned listed enterprises in China’s A-share market from 2015 to 2022 to empirically test the impact of the digitization of public sector auditing on the innovation of state-owned enterprises and their internal mechanism. The research finds that national auditing digitization can significantly promote the improvement of the innovation quality and quantity of state-owned enterprises. Mechanism analysis indicates that the impact of mainly occurs through promoting innovation risk-taking and the application of innovation incentive measures. Heterogeneity analysis shows that the digitization of public sector auditing has a more significant promotion effect on the innovation of state-owned enterprises in regions with higher levels of opening up and stronger intellectual property protection; in regions with higher household registration thresholds, the digitization of public sector auditing only promotes the improvement of the innovation quality of state-owned enterprises, while in regions with lower household registration thresholds, it significantly increases the innovation quantity of state-owned enterprises. The research findings offer empirical insights into exploring the microeconomic effects of digitization of public sector auditing.

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已在期刊出版
期刊名称： 《审计研究》 2025年 第6期 “国家审计与国家治理”专栏
• 引用： PSSXiv:202512.01602 (或此版本 PSSXiv:202512.01602V1)
  DOI:10.12451/202512.01602
  CSTR:32012.36.PSSXiv.202512.01602
• 推荐引用方式： 钟世虎,卿玲丽,刘勤.国家审计数字化对国有企业创新的影响机制研究.审计研究,2025(6).[PSSXiv:202512.01602V1] (点此复制)