【摘要】 审计管理体制改革是更好发挥审计在党和国家监督体系中的重要作用，促进经济高质量发展的重要举措。本文选取2008—2017年中国A股国有上市公司为研究样本，实证检验审计管理体制改革对国有企业全要素生产率的影响以及市场化程度的调节效应。研究发现，审计管理体制改革有利于提高国有企业全要素生产率，主要体现在改革当年及之后两个年度；市场化程度有利于提高国有企业全要素生产率，但显著降低了审计管理体制改革对国有企业全要素生产率的促进作用，发挥了替代效应。进一步研究发现，审计管理体制改革可以通过减少政府公共支出、提高内部控制质量和降低代理成本来促进国有企业全要素生产率增长；审计管理体制改革对国有企业全要素生产率的促进作用主要体现在非四大会计师事务所审计的国有企业以及分析师关注度较低的国有企业。本研究对于深化审计管理体制改革，提高国有企业全要素生产率，促进经济高质量发展具有重要意义。更多还原

【Abstract】 The reform of the audit management system is an important measure to better play the important role of audit in the party and state oversight system and promote high-quality economic development. The paper selects A-share state-owned listed companies from 2008 to 2017 as research samples,and empirically tests the impact of audit management system reform on total factor productivity of state-owned enterprises and the moderating effect of marketization on the relationship between the two. It is found that the reform of audit management system is beneficial to the improvement of total factor productivity of State-owned enterprises,which is mainly reflected in the year of reform and the two years after the reform. The degree of marketization is conducive to improving the total factor productivity of state-owned enterprises,but it significantly reduces the promoting effect of the audit management system reform on the total factor productivity of state-owned enterprises,playing a substitution effect. Further research shows that the reform of audit management system can promote the growth of total factor productivity of state-owned enterprises by reducing government public expenditure,improving the quality of internal control of state-owned enterprises,and reducing agency costs of state-owned enterprises.The promotion effect of audit management system reform on total factor productivity of Stateowned enterprises is mainly reflected in State-owned enterprises audited by non-big four accounting firms and those with less attention from analysts. This study is of great significance for deepening the reform of audit management system,improving the total factor productivity of stateowned enterprises and promoting high-quality economic development.更多还原