当代财经 ›› 2024, Vol. 0 ›› Issue (1): 140-151.

• 现代会计 • 上一篇    下一篇

国家审计能缩小企业内部收入差距吗——基于共同富裕的视角

张俊民, 石威峰, 傅绍正   

  1. 天津财经大学 a.会计学院; b.审计与控制研究中心,天津 300222
  • 收稿日期:2023-07-13 修回日期:2023-10-05 出版日期:2024-01-15 发布日期:2024-01-07
  • 通讯作者: 石威峰,天津财经大学博士研究生,主要从事国家审计研究,联系方式shiweifeng4321@163.com。
  • 作者简介:张俊民,天津财经大学教授,博士,主要从事会计监管理论与方法研究;傅绍正,天津财经大学副教授,博士,主要从事审计理论研究。
  • 基金资助:
    国家社会科学基金一般项目“审计师群体-客户关系固化的形成机理、驱动因素及后果研究”(23BJY110); 国家自然科学基金青年项目“合伙人晋升退出对审计质量的影响及其治理机制研究”(72002147); 教育部人文社会科学研究一般项目“公允价值估计的审计行为及其审计质量:基于关键审计事项披露与田野调查的研究”(20YJA790023)

Can State Audit Narrow the Internal Income Gap of Enterprises: From the Perspective of Common Prosperity

ZHANG Jun-min, SHI Wei-feng, FU Shao-zheng   

  1. Tianjin University of Finance and Economics, Tianjin 300222, China
  • Received:2023-07-13 Revised:2023-10-05 Online:2024-01-15 Published:2024-01-07

摘要: 实现全体人民共同富裕是中国式现代化的重要特征之一。企业是初次分配的主体,因此,优化企业内部收入分配对于实现共同富裕十分重要。以2008—2018年A股央企上市公司为样本,考察了国家审计对企业内部收入分配的影响。研究表明,国家审计能提升央企上市公司的平均薪酬和普通员工的平均薪酬,但对高管薪酬无显著影响。机制分析表明,国家审计能改善央企上市公司的经营效率和信息透明度,从而能提升其平均薪酬和普通员工的平均薪酬。进一步研究发现,国家审计能降低高管的在职消费和缩小企业的内部收入差距;多次审计能增强国家审计对央企上市公司平均薪酬和普通员工平均薪酬的提升作用。异质性分析发现,在垄断行业、独董履职地点一致和机构投资者持股比例较多的央企上市公司中,国家审计对央企上市公司的平均薪酬和普通员工的平均薪酬的提升作用更显著。因此,要进一步强化国家审计在监督和优化企业内部收入分配中的重要作用,以合理有序的分配格局助力共同富裕。

关键词: 国家审计, 收入差距, 共同富裕, 收入分配

Abstract: Achieving common prosperity for all the people is one of the important features of China’s modernization. Enterprises are the main body of initial distribution, therefore, optimizing the internal income distribution is crucial for achieving common prosperity. Taking the A-share listed companies of state-owned enterprise from 2008 to 2018 as the samples, this study examines the impact of state audit on the internal income distribution of enterprises. The findings show that state audit can improve the average salary of the central government-owned listed companies and the ordinary employees, but has no significant impact on the executive compensation. The mechanism analysis reveals that state audit can improve the operational efficiency and information transparency of the central government-owned listed companies, thereby increasing their average salary and that of the ordinary employees. Further research has found that state audit can reduce the on-the-job consumption of executives and narrow the internal income gap of enterprises. Multiple audits can enhance the promotion effect of national audits on the average salary of the central government-owned listed companies and the ordinary employees. The heterogeneity analysis reveals that in the central government-owned listed companies which are in the monopolistic industries, with independent directors at consistent performance locations, and with a higher proportion of share-holding by institutional investors, the promotion effect of state audit on the average salary of the central government-owned listed companies and the average salary of ordinary employees is more significant. Therefore, it is necessary to further strengthen the important role of national auditing in supervising and optimizing the internal income distribution of enterprises, so as to promote common prosperity with a reasonable and orderly distribution pattern.

Key words: national audit, income gap, common prosperity, income distribution

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