文献类型：期刊文献

中文题名：内部审计水平对国有企业高质量发展的影响研究:基于北京市国有企业控股上市公司的经验证据

英文题名：Impact of internal audit on the high-quality development of state-owned enterprises:Empirical evidence based on listed companies controlled by state-owned enterprises in Beijing

作者：闫丽娟[1];唐少清[1];严鸿雁[1]

第一作者：闫丽娟

机构：[1]北京联合大学管理学院,北京100101

第一机构：北京联合大学管理学院

年份：2023

期号：S01

起止页码：414-420

中文期刊名：中国软科学

外文期刊名：China Soft Science

收录：CSTPCD;;北大核心:【北大核心2020】；CSSCI:【CSSCI2023_2024】；CSCD:【CSCD2023_2024】；

基金：北京市社会科学基金项目青年项目“数字化转型下内部审计创新推动北京市国有企业高质量发展研究”(21GLC037)。

语种：中文

中文关键词：内部审计;企业高质量发展;外部监督

外文关键词：internal audit;high-quality development of enterprises;external supervision

摘要：内部审计作为企业经济管理的重要组成部分,逐渐成为实现企业高质量发展的价值来源.以2017-2021年北京市国有企业控股上市公司为研究对象,考察内部审计水平对国有企业高质量发展的影响.研究发现:内部审计能够促进国有企业的高质量发展.此外,当外部监督强度越高时,内部监督与外部监督形成合力,内部审计对国有企业高质量发展的促进作用越强.研究结果丰富了内部审计的经济后果研究,拓展了企业高质量发展的影响因素研究,对企业高质量发展具有一定的借鉴意义.
Internal audit,an essential component of enterprise economic management,has gradually become a source of value for achieving the high-quality development of enterprises.We take state-owned enterprises holding listed companies in Beijing from 2017 to 2021 as the research object.It examines the impact of internal audit quality on the high-quality development of state-owned enterprises.We find that internal audits can promote the high-quality development of state-owned enterprises.In addition,when the intensity of external supervision is higher,internal and external supervision form a joint force,and the quality of internal audit has a more substantial promoting effect on the high-quality development of state-owned enterprises.Our results help to enrich the research on the economic consequences of internal auditing,expand the research on the influencing factors of high-quality development of enterprises,and have particular reference significance for enterprises to improve high-quality development.