国家审计、协同监督与国企资产保值增值

With supervising and urging state-owned enterprises (SOEs) assets to maintain value and increase value as the primary goal of SOEs audit, participating in the construction of a synergistic and effective external supervision mechanism of SOEs is a new requirement for the government audit of the current round reform of SOEs and a new problem to be studied urgently. .To this end, with the value preservation and appreciation of state-owned assets as the guide,and with the compitive central SOEs as the sample, the project firstly applied Difference-in-Difference and Model Propensity Score Method to demonstrate the supervision function of government audit on the value preservation and appreciation of SOEs,and tested the interval effect of capital mixing degree on the relationship between the above two factors in groups, this project can provide the basis for determing the functions and powers of full coverage of SOEs’ government audit..Secondly, based on the above,with the scope of supervision,power exercise and goal attainment height,as well as continuous audit frequency,this project studied the effect of the supervision function of government audit on the value preservation and appreciation of SOEs in every dimension,which can provide the basis for the construction of an effective audit supervision mechanism of SOEs. .Finally,this project further selected the above four dimensions’ main supervision parts needed to cooperate with when supervising and urging the value preservation and appreciation of SOEs,then tested their synergy effects on promoting the value preservation and appreciation of SOEs with the basic path of synergy,which can provide an important basis for improving synergy efficiency between the government audit and other supervision ways.

以督促国企资产保值增值为首要目标，参与构建协同高效的国企外部监督机制，是本轮国企改革对国家审计提出的新要求，也是亟待研究的新问题。为此，本项目以国有资产保值增值为导向，以竞争类央企为样本，首先运用DID及PSM检验国家审计对国企资产保值增值的督促功能，并分组检验资本混合度对两者关系影响的区间效应，为明确国家审计的国企审计全覆盖职权提供经验证据。在此基础上，从国家审计的监督范围广度、权力行使力度与目标实现高度及连续审计频度，研究国家审计各维度督促国企资产保值增值的作用，为构建有效的国企审计监督机制提供经验证据；进一步选择以上四个维度在督促国企资产保值增值时需要协同的主要监督主体，从协同的基本路径入手，验证其督促国企资产保值增值的协同效应，为国家审计提高与其他监督主体的协同效率提供经验证据。

以本轮深化国企改革的首要目标——国企资产保值增值为导向，以国家审计法定职责为基础，以参与构建国企外部监督机制为对象，研究了国家审计对国企资产保值增值的督促功能，以及国企审计监督广度、力度和深度三条路径的作用机理，深入研究了国家审计“监”与“督”的职能配合和监督内容的优化组合的调节作用。在此基础上，从国家审计的监督范围广度、权力行使力度与目标实现高度及连续审计频度，深入研究四个维度及其与国资委监管、媒体监督、社会审计监督和党的纪检监督的协同机制对督促国企资产保值增值的作用及其路径与机理。.研究发现：国家审计具有督促国企资产保值增值的功能，这种功能的发挥可以通过扩大国家审计对象广度、加强国家审计权限行使力度和提高国家审计目标实现深度来实现；国企审计查出问题数量即"监"的情况与国企资产保值增值没有显著相关性，而在此基础上实施的处理处罚金额即"督"的情况能显著促进国企资产保值增值；国家审计机关每年对国企实施的财会核算、决策和管理、发展潜力以及廉洁从业等内容的审计可以有效促进国企资产保值增值，而对政策落实和工程项目投资等内容的审计效果尚不显著；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，国家审计对象全覆盖有助于提高这种国资监管效果；国家审计机关通过国企审计结果公告和案件移交引起当期媒体关注，促进国有资产保值增值，而媒体关注可以提高下期国企审计促进国有资产保值增值的效果；社会审计与国家审计在促进国企资产保值增值中发挥了替代效应，高质量的社会审计可以有效缓解国家审计扩大监督范围广度、提高目标实现深度与加强"监"的力度等；每届政府任期内国企被审计或巡视一次、实施时间间隔24个月以上，督促国企资产保值增值效果更佳。.研究结论为构建有效的国企审计监督机制和协同其他相关监督构建有效的国企外部监督机制，保障国企深化改革顺利进行，督促国企资产保值增值，提供了经验证据。