邮政企业审计质量评价体系构建及实证研究

The Construction and Empirical Research of Audit Quality Evaluation System of Postal Enterprises

摘要

在邮政企业深化改革与数字化转型背景下，审计质量直接关系企业治理效能与国有资产安全。当前审计工作存在标准模糊、体系不完善、结果应用不足等问题。本文基于系统管理与绩效评估理论，结合邮政审计实践，构建由审计投入、过程、结果与影响四维度组成的质量评价体系。通过问卷与层次分析法确定指标权重，并采用多元回归模型进行实证分析。结果显示，审计独立性、信息化支持水平及结果应用度是影响质量的关键因素。完善的评价体系可实现全过程动态监管与持续改进，为邮政企业内部控制优化和高质量治理提供数据支撑。

Abstract

In the context of deepening reforms and digital transformation in postal enterprises, audit quality directly impacts corporate governance effectiveness and state-owned asset security. Current audit practices face challenges including ambiguous standards, incomplete systems, and insufficient application of audit findings. Based on systems management and performance evaluation theories, this study constructs a four-dimensional quality assessment framework encompassing audit input, process, outcome, and impact, incorporating postal audit practices. Through questionnaire surveys and analytic hierarchy process (AHP) for indicator weighting, empirical analysis using multiple regression models reveals that audit independence, digital support levels, and outcome application degree are key determinants of quality. The refined evaluation system enables dynamic monitoring and continuous improvement throughout the audit process, providing data-driven support for optimizing internal controls and achieving high-quality governance in postal enterprises.

关键词

邮政企业 / 审计质量 / 评价体系 / 实证研究 / 内部控制

Key words

postal enterprises / audit quality / evaluation system / empirical research / internal control

参考文献

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