中文摘要：

完善国家治理是重要的战略性研究话题，国家审计是完善国家治理的重要机制。研究完善国家治理的其他路径具有一定的现实意义，社会审计可能是促进国家治理完善的一个选择。基于国有上市公司过度“吃喝”腐败视角，本文研究了注册会计师审计在国家治理中的作用。研究发现，注册会计师在国家治理中发挥了积极的作用。具体表现为，注册会计师审计能监督国有上市公司过度“吃喝”现象，过度“吃喝”程度越高的上市公司越容易收到非标准审计意见。注册会计师也能抑制国有上市公司过度“吃喝”程度。被出示非标准审计意见的国有上市公司，其过度“吃喝”程度在下一年度下降幅度更大。研究意味着，与国家审计类似，注册会计师审计也在国家治理中发挥重要作用。

英文摘要：

Based on state-owned listed companies＇ eating and drinking corruption, this paper investigates the CPA＇ s role in national governance. The study finds that certified public accountants in the country to play an active role in governance ,. specific performance. CPA can supervise state-owned listed companies, ＂eating and drinking cor- ruption＂, ＂eating and drinking corruption,＂ the higher the listed companies more vulnerable to non-standard audit opinion. CPA inhibited state-owned listed companies, ＂eating and drinking corruption＂, relative to other companies to produce non-standard audit opinions are owned listed company, its ＂eating and drinking corruption＂ decrease significantly higher in the next year. Research means of this article, and similar state audit, CPA is an important part of national governance ＂immune system＂.