民营上市公司政治联系与审计师选择、审计意见的相关性研究

发布时间：2018-12-25 14:11

【摘要】：企业生态系统理论认为，企业存在于一定的生存环境之中，并不是孤立的，即企业的经济发展不仅要面对竞争激烈的市场环境，更需要应对错综复杂的非市场环境。其中，市场环境是包括竞争对手、供应商、顾客等因素的企业外部环境系统；而企业赖以成功的另一重要环境—非市场环境，相对于市场环境而言，是由社会、政治、法律制度等因素所组成的系统，其特点为企业与政府组织、非政府组织、公众等之间相互作用和影响的关系。我国是从中央高度集中的计划经济体制转型到市场经济的国家，改革开放以来经过多年的探索和发展，市场经济已经成为我国经济体制的主导趋势，政府这只“有形的手”逐渐由台前退到了幕后，但是我国经济市场化不可避免地带有计划经济的痕迹，各个领域中政府的影响仍继续发挥作用。事实上，即便不考虑市场经济体制是否发达这个因素，公司在制定发展战略和开展经营活动时都必须考虑外部宏观环境中政治因素，政府的产业政策等都是与企业生存发展息息相关的。目前，，政府依然掌握诸多资源与权利，政治联系网络不仅能帮助企业提前掌握政策动态，创造商业信息优势，而且能透过政治网络中的人际信任来为企业带来发展所需的各种重要条件与资源。大量的研究也表明，民营企业领导人的政治身份可以使企业获得融资便利性、更多的政府补助以及进入政府管制行业等利益，对企业的经营活动和经济后果产生重要影响，同样也可能影响到审计师选择的决策。本文以2008年—2010年在深圳、上海证券交易所上市的民营企业为样本，实证检验民营上市公司的政治联系对审计师选择和审计意见的影响。研究结果表明，关键高管（董事长或总经理）具有政治联系的民营上市公司更倾向于选择非“十大”会计师事务所进行审计，并且政治联系的强度越大，这种结果越显著。同时，在既定的盈余质量下，政治联系会降低上市公司被出具“非标”审计意见的概率。
[Abstract]:According to the theory of enterprise ecosystem, enterprises exist in a certain living environment and are not isolated, that is, the economic development of enterprises not only faces the fierce competition market environment, but also needs to deal with the complicated non-market environment. Among them, the market environment is the external environment system which includes the competition, the supplier, the customer and so on. The non-market environment, another important environment on which enterprises are successful, is a system composed of social, political, legal and other factors, which is characterized by enterprises and government organizations, non-governmental organizations, etc. The relationship between public interaction and influence. China is a country that has transformed from a centrally centralized planned economy to a market economy. After many years of exploration and development since the reform and opening up, the market economy has become the dominant trend of our economic system. The "visible hand" of the government has gradually retreated from the front of the stage to the behind-the-scenes, but the marketization of China's economy inevitably bears the trace of planned economy, and the influence of the government in all fields continues to play a role. In fact, even if a market economy system is not considered, companies must take into account the political aspects of the external macro environment when formulating development strategies and conducting business activities. The government's industrial policies are closely related to the survival and development of enterprises. At present, the government still has a lot of resources and rights. The network of political contacts can not only help enterprises grasp the policy dynamics ahead of time, but also create the advantages of business information. Moreover, it can bring all kinds of important conditions and resources for the development of enterprises through the interpersonal trust in the political network. A large number of studies also show that the political identity of private enterprise leaders can enable enterprises to obtain financing convenience, more government subsidies and access to government regulatory industries and other interests, which have an important impact on business activities and economic consequences. It may also affect the auditor's choice of decision. Based on the sample of private enterprises listed in Shenzhen and Shanghai Stock Exchange from 2008 to 2010, this paper empirically examines the influence of the political connections of private listed companies on the choice of auditors and audit opinions. The results show that private listed companies with political connections with key executives (chairman or general manager) tend to choose non-" 10 "accounting firms for audit, and the stronger the political ties are, the more significant the results are. At the same time, under the established earnings quality, political ties will reduce the probability of non-standard audit opinions issued by listed companies.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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