国家审计、腐败与企业发展—基于世界银行企业
发布人:国家审计大数据研究中心  发布时间:2019-05-27   动态浏览次数:10

  From the theoretical analysis, government audit has the function to combat corruption, which can maintain a healthy external environment for enterprises’ operation. In this paper we use the World Bank's 2012 survey data of 2848 Chinese enterprises to perform empirical test and the results show that under the background of China's transition economy, corruption has not become the ‘lubricant’ of economic growth, but it has become a ‘stumbling block’ in the promotion of enterprise productivity. National audit, which is the ‘immune system’ of the national governance, improve the institution environment of the location of the enterprise and promote the improvement of enterprise productivity by preventing, revealing and resisting government corruption.