【摘要】 内部审计作为企业经济管理的重要组成部分，逐渐成为实现企业高质量发展的价值来源。以2017—2021年北京市国有企业控股上市公司为研究对象，考察内部审计水平对国有企业高质量发展的影响。研究发现：内部审计能够促进国有企业的高质量发展。此外，当外部监督强度越高时，内部监督与外部监督形成合力，内部审计对国有企业高质量发展的促进作用越强。研究结果丰富了内部审计的经济后果研究，拓展了企业高质量发展的影响因素研究，对企业高质量发展具有一定的借鉴意义。更多还原

【Abstract】 Internal audit, an essential component of enterprise economic management, has gradually become a source of value for achieving the high-quality development of enterprises. We take state-owned enterprises holding listed companies in Beijing from 2017 to 2021 as the research object. It examines the impact of internal audit quality on the high-quality development of state-owned enterprises. We find that internal audits can promote the high-quality development of state-owned enterprises. In addition, when the intensity of external supervision is higher, internal and external supervision form a joint force, and the quality of internal audit has a more substantial promoting effect on the high-quality development of state-owned enterprises. Our results help to enrich the research on the economic consequences of internal auditing, expand the research on the influencing factors of high-quality development of enterprises, and have particular reference significance for enterprises to improve high-quality development.更多还原