CAJ | 학술논문

国家审计的重要职责是对国有企业的监督，它能够通过揭示、抵御与预防功能促进国有企业绩效的提升。国家审计具有腐败治理功能，不仅通过反腐为国有企业良性运行提供健康的外部环境，而且通过治理国有企业公权异化等腐败行为，促进国有企业绩效改善。实证结果表明，国家审计能够促进国有企业绩效提升，并且这种功能具有持续性；进一步研究发现，国家审计的反腐功能在国有企业绩效提升过程中具有中介效应，它能够提升反腐效率，改善腐败治理效果，促进国有企业绩效提升；而且这种正向中介效应具有一定的滞后性，对下期国有企业绩效产生影响；同时，国家审计通过治理腐败优化国有企业的经营效率，但是对经营效果影响较弱。
국가심계적중요직책시대국유기업적감독，타능구통과게시、저어여예방공능촉진국유기업적효적제승。국가심계구유부패치리공능，불부통과반부위국유기업량성운행제공건강적외부배경，이차통과치리국유기업공권이화등부패행위，촉진국유기업적효개선。실증결과표명，국가심계능구촉진국유기업적효제승，병차저충공능구유지속성；진일보연구발현，국가심계적반부공능재국유기업적효제승과정중구유중개효응，타능구제승반부효솔，개선부패치리효과，촉진국유기업적효제승；이차저충정향중개효응구유일정적체후성，대하기국유기업적효산생영향；동시，국가심계통과치리부패우화국유기업적경영효솔，단시대경영효과영향교약。
One of government audit＇s important tasks is to oversee the state-owned enterprises （SOEs）, so as to promote the upgrading of SOEs＇ performance by performing its national governance functions of revealing, resisting and preventing risks. Government audit has the function to combat corruption, which not only maintains a healthy external environment for SOEs＇ operation, but also improves the SOEs＇ performance by preventing SOEs from abu- sing their power. Evidence shows that the national governance function of the national audit can persistently improve SOEs＇ performance; Further studies indicate that the anti-corruption function of government audit has a mediating effect on the improvement of SOEs＇ performance by enhancing the efficiency of anti-corruption efforts and improving the anti-corrnption effect. What＇s more, this positive mediating effect is hysteretic, affecting the SOEs＇ performance in next period. At the same time, government audit can optimize the operating efficiency of SOEs by fighting against corruption, but the influence on the operating results is limited.