政府内部审计是公共治理现代化的重要支柱,其核心在于通过独立、专业的监督机制保障公共资金安全与治理效能。英国政府内部审计局(Government Internal Audit Agency, GIAA)自2015年成立以来,通过整合资源、创新方法、强化协作,构建了高效透明的审计体系。本文基于GIAA框架文件、年度报告及公共部门内部审计准则(PSIAS),系统解析其治理架构、审计方法、技术应用及质量保障机制。研究发现,GIAA通过法定赋权整合审计资源,以风险导向审计提升监督效能,依托数字化转型突破传统审计边界,形成了“制度刚性、风险韧性、技术赋能、协同高效”的治理范式。本文研究GIAA的核心实践,为公共部门审计现代化提供理论与案例参考。Government internal audit is a crucial pillar of modern public governance, with its core mission being to safeguard public fund security and governance effectiveness through independent and professional oversight mechanisms. Since its establishment in 2015, the UK Government Internal Audit Agency (GIAA) has built an efficient and transparent audit system through resource integration, methodological innovation, and strengthened collaboration. Based on GIAA framework documents, annual reports, and the Public Sector Internal Audit Standards (PSIAS), this paper systematically analyzes its governance structure, audit methodologies, technological applications, and quality assurance mechanisms. The study reveals that GIAA has integrated audit resources through statutory empowerment, enhanced supervisory effectiveness via risk-based auditing, and broken through traditional audit boundaries through digital transformation, forming a governance paradigm characterized by “institutional rigidity, risk resilience, technological enablement, and collaborative efficiency”. By examining GIAA’s core practices, this paper provides theoretical and case references for the modernization of public sector auditing.
随着我国资本市场的迅猛扩张,监管体系和法律框架难以迅速适应市场变化,导致诸多乱象频发,尤其是一些上市公司的大股东掏空行为,他们利用绝对控制权和信息不对称,侵占公司资产,严重损害中小股东利益,影响市场稳定。鉴于当前处于“十四五”规划的关键之年,金融市场整治刻不容缓,本文基于扎根理论,深入分析了ST东洋、欧浦退和ST中珠三家公司的大股东掏空行为,揭示了股权失衡、信息不对称、公司治理缺陷、第三方监管宽松和公司经营压力等五大问题,并提出了优化股权结构、完善内控制度、信息披露机制、部门独立性和第三方监督等对策,以助力金融市场健康发展。With the rapid expansion of China’s capital market, the regulatory system and legal framework have struggled to keep pace with market changes, leading to frequent irregularities. In particular, the tunneling behavior of major shareholders in some listed companies, who exploit their absolute control and information asymmetry to misappropriate company assets, severely harms the interests of minority shareholders and undermines market stability. Given that the current period is a critical year for the “14th Five-Year Plan,” the rectification of financial markets is urgent. Based on grounded theory, this paper conducts an in-depth analysis of the tunneling behavior of major shareholders in three companies—ST Dongyang, Oupu Retirement, and ST Zhongzhu—revealing five major issues: equity imbalance, information asymmetry, corporate governance deficiencies, lax third-party supervision, and operational pressures. The paper proposes countermeasures such as optimizing equity structure, improving internal control systems, enhancing information disclosure mechanisms, strengthening departmental independence, and reinforcing third-party supervision to promote the healthy development of financial markets.
本文以浑水做空瑞幸事件为案例,从企业外部视角,分析了股票市场的做空机制对于上市公司财务舞弊的抑制效应。研究发现,做空机制在实际操作过程中,由于其对上市公司带来的影响巨大,对上市公司具有一定威慑力,在抑制上市公司财务舞弊行为方面可以发挥积极作用,对市场健康发展具有重要意义。针对当下应用做空机制面临的挑战,为保障做空机制充分发挥作用,并且降低实际应用的风险,本文提出了一些政策建议,从而帮助我国进一步规范上市公司的信息披露行为。This paper takes the short selling of Luckin Coffee by Muddy Waters as a case study and analyzes the deterrent effect of the short selling mechanism on financial fraud of listed companies from the perspective of the external stock market. The research finds that the short selling mechanism, due to its significant impact on listed companies, exerts a certain deterrent effect and can play a positive role in curbing financial fraud. It is of great significance to the healthy development of the market. Furthermore, this paper examines the challenges faced in the application of the short selling mechanism and proposes policy recommendations to ensure its full effectiveness and reduce risks in practice, thereby helping to further regulate the information disclosure practices of listed companies in China.
在我国致力于实现“碳达峰、碳中和”的背景下和可持续发展理论的提出,企业在ESG方面的表现愈发受到人们的重视。为了达到内部控制的绩效,推动企业高质量发展和社会可持续发展,企业需要充分考虑各方利益相关者以及环境、社会和公众的利益,亟需将ESG作为内部控制的目标去建设。本文以恩智浦半导体(NXP)公司为例,对其ESG表现及其对公司经营绩效的影响进行了分析,并总结了在企业内部控制中进行ESG实践的经验与启示。In the context of China’s efforts to achieve “carbon peak, carbon neutrality” and the theory of sustainable development, the performance of enterprises in ESG has become more and more important to people. In order to achieve the performance of internal control and promote the high-quality development of enterprises and the sustainable development of society, enterprises need to fully consider the interests of all stakeholders as well as the environment, society and the public, and it is urgent to establish ESG as the target of internal control. This paper takes NXP as an example, analyzes its ESG performance and its impact on the company’s business performance, and summarizes the experience and enlightenment of ESG practice in enterprise internal control.
本文在“双碳”目标的背景下,通过文献综述系统梳理了ESG信息披露与企业财务绩效之间的内在逻辑与关联机制。并结合H公司的具体案例,分析了H公司的ESG报告质量以及H公司的财务绩效,综合H公司的可持续发展报告与年度报告发现,H公司在ESG领域的积极表现不仅提升了其品牌形象和社会认可度,还通过优化资源配置、降低运营风险、增强投资者信心等途径,直接或间接地提升了公司的财务绩效。具体而言,H公司在环境保护、社会责任和公司治理等方面的努力,不仅有助于减少环境成本、提高资源利用效率,还增强了员工的归属感和工作满意度,进而提升了企业的生产效率和创新能力。该研究有利于推广到整个行业,为其他企业履行社会责任提供了可供参考的依据。Against the backdrop of the “dual carbon” goals, this paper systematically reviews the literature to explore the intrinsic logic and correlation mechanism between ESG information disclosure and corporate financial performance. By taking Company H as a specific case, the quality of Company H’s ESG report and its financial performance are analyzed. Through the integration of Company H’s sustainability report and annual report, it is found that Company H’s positive performance in the ESG field not only enhances its brand image and social recognition but also directly or indirectly improves the company’s financial performance through optimizing resource allocation, reducing operational risks, and strengthening investor confidence. Specifically, Company H’s efforts in environmental protection, social responsibility, and corporate governance not only help reduce environmental costs and improve resource utilization efficiency but also enhance employees’ sense of belonging and job satisfaction, thereby improving the company’s production efficiency and innovation capabilities. This research is conducive to being extended to the entire industry and provides a reference for other enterprises to fulfill their social responsibilities.
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