以接受审计署审计的央企控股上市公司为样本,研究发现政府审计提升了被审计单位投资效率,同时通过改善被审计单位的盈余质量也间接提升了投资效率,具体表现为,政府审计对被审计单位过度投资现象的抑制效果,比对投资不足的缓解效果更为显著。这一发现对于政府审计的未来发展方向,以及投资效率的研究具有一定参考意义。 Based on the sample of controlled state-owned listed companies audited by the Audit Commission, the study finds that government audit enhances the investment efficiency of the audited entity and indirectly enhances the investment efficiency by improving the earnings quality of the audited entity. The specific performance of the government audit is that audited The inhibitory effect of overinvestment of units is more significant than the mitigation of underinvestment. This finding is of some reference to the future direction of government auditing and the research on investment efficiency.