Proceedings of the 2017 7th International Conference on Social science and Education Research (SSER2017)

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

Authors
Jie Xu, Xing Li
Corresponding Author
Jie Xu
Available Online January 2018.
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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Volume Title
Proceedings of the 2017 7th International Conference on Social science and Education Research (SSER2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2018
ISBN
978-94-6252-446-0
ISSN
2352-5398
DOI
10.2991/sser-17.2018.17How to use a DOI?
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/).

Cite this article

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  -