以2005-2019年地方国有A股上市公司为样本,从地级市政府层面实证检验了政府审计与企业避税之间的关系.研究发现,政府审计力度越大,越能降低企业避税程度,进一步地,这一关系主要存在于税收征管力度较弱、代理成本较高和信息质量较低的样本中.上述结果表明政府审计能够降低企业避税程度,并且这一效应在治理避税的其他机制较弱时更加显著,即政府审计能够弥补其他治理机制的不足,是一种有效的再监督机制.研究对如何更好地发挥政府审计的"免疫系统"功能,维护国家财政经济安全有一定的理论和现实意义.

Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement standardisation affects corporate financial reporting quality. We show that when tax-penalty benchmarks are implemented in every province, there is a more pronounced positive relationship between tax enforcement standardisation and corporate financial reporting quality compared with the ex-ante period. Moreover, this positive relationship is primarily driven by firms with higher degrees of tax avoidance and collusion with tax collectors. Consequently, the implementation of tax-penalty benchmarks means that the standardisation of tax enforcement can improve corporate financial reporting quality. In turn, tax enforcement standardisation can optimise the external governance environment for listed firms and improve financial information disclosure in capital markets.

以2011-2017年沪深A股国有上市公司为样本,实证检验管理层权力诱发腐败以及政府审计对管理层权力与腐败之间关系进行调节的作用机制,在此基础上揭示政府审计参与国有企业腐败治理的具体路径.研究发现:管理层权力越大,国企高管腐败越严重;政府审计能够显著抑制由管理层权力诱发的腐败,即政府审计对管理层权力与国企高管腐败之间的关系有显著的负向调节作用.研究结果揭示了政府审计作用于腐败治理的渠道机制,对国有企业腐败治理和进一步发挥政府审计在深化国企改革方面的作用具有一定的参考价值.

Two level factorials designs of Plackett-Burman were constructed to select culture medium components of the mycelial growth and griseofulvin in broth.Firstly,Plackett-Burman design was employed to evaluate the effects of the eight components in the medium,including pH,the contents of glucose,peptone,yeast extract,MgCl2·6H2O,NaCl,K2HPO4 and ZnSO4.It was confirmed that two important components which most affected the mycelial growth were glucose(P=0.0013) and MgCl2·6H2O(P=0.0015).Meanwhile,glucose(P=0.0013),NaCl(P=0.0026),MgCl2·6H2O(P=0.0110),K2HPO4(P=0.0107) and ZnSO4(P=0.0121) determined the metabolism of Griseofulvin in the broth.The result is useful for further study of the industrial fermentation.