Third Industry Supply Side Innovation of State Owned Enterprises Audit Efficiency Measurement Countermeasures

DOI

10.2991/sser-17.2018.17How to use a DOI?

Keywords

Audit issues; State-owned enterprises; Countermeasure analysis

Abstract

This study was based on China audit Yearbook data from 2008 to 2014, based on BCC model of data envelopment analysis and Malmquist index method to measure the audit efficiency of state-owned enterprises, study finds The static efficiency measurement of state-owned enterprises shows that the comprehensive efficiency, pure technical efficiency and scale efficiency are not up to the standard efficiency value, and the overall audit efficiency is not ideal The average value of regional audit static efficiency shows obvious regional characteristics, and the degree of difference is significant,the level of regional economic development will affect the realization of audit immune system function The measurement results of state-owned enterprises' dynamic efficiency show that the audit efficiency of state-owned enterprises in China is declining, and the decline of scale efficiency is the main reason for the decline of technical efficiency, realize the balance of audit efficiency is the key to eliminate regional differences and analyze how to optimize the audit countermeasures of state-owned enterprises.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jie Xu
AU  - Xing Li
PY  - 2018/01
DA  - 2018/01
TI  - Third Industry Supply Side Innovation of State Owned Enterprises Audit Efficiency Measurement Countermeasures
BT  - Proceedings of the 2017 7th International Conference on Social science and Education Research (SSER2017)
PB  - Atlantis Press
SP  - 82
EP  - 85
SN  - 2352-5398
UR  - https://doi.org/10.2991/sser-17.2018.17
DO  - 10.2991/sser-17.2018.17
ID  - Xu2018/01
ER  -