School of Accountancy, Tongling University, Tongling, Anhui, China.
School of Digital Economics and Management, Suzhou City University, Suzhou, Jiangsu, China.
PLoS One. 2023 Sep 1;18(9):e0291014. doi: 10.1371/journal.pone.0291014. eCollection 2023.
Does government audit affect employee allocation of enterprises? Using the quasi natural experiment and differences-in-differences(DID) model, this paper empirically tests the impact of government audit on employees efficiency and labor cost stickiness of state-owned enterprises (SOEs) in China. The results show that after the implementation of government audit, excess employees and labor cost stickiness of the audited enterprise is significantly reduced, which confirms the supervision and governance function of government audit on employee efficiency of SOEs. However, labor costs of the audited enterprise are not significantly reduced. These indicate from the side that the compensation system of SOEs conforms to market mechanisms, and there is no problem of employee over payment in China. This study enriches the relevant literature on the impact of government audit on employee policy of SOEs, and also provides empirical support for the full coverage of government audit.
政府审计是否会影响企业员工配置？本文利用准自然实验和双重差分（DID）模型，实证检验了政府审计对中国国有企业员工效率和劳动成本粘性的影响。结果表明，在政府审计实施后，被审计企业的过剩员工和劳动成本粘性显著降低，这证实了政府审计对国有企业员工效率的监管和治理作用。然而，被审计企业的劳动成本并没有显著降低。这从侧面表明，国有企业的薪酬制度符合市场机制，中国不存在员工过度支付的问题。本研究丰富了政府审计对国有企业员工政策影响的相关文献，也为政府审计全覆盖提供了实证支持。
