企业特征、非标准审计意见与商业信用融资

发布时间：2018-04-21 11:00

本文选题：商业信用融资 + 审计意见　；参考：《财会通讯》2017年18期

【摘要】：本文选取沪深两市A股上市公司2012-2015年数据为数据,分析不同企业特征背景下非标准审计意见与企业商业信用融资存在的关系,本文所指的企业特征均为企业的产权性质特征,还表示其市场地位特征。通过查阅研究资料发现:非标审计意见与企业下年度的商业信用融资水平呈负相关关系。非标审计意见与商业信用融资的负相关关系,能因国有产权性质而明显的减弱,他们之前具备替代性。而在更深入的研究中,于非国有企业而言,非标审计意见与商业信用融资的负相关关系,也能因市场地位表征的企业地位特征而得到有效的减弱。从中可看出,企业被出具的审计报告及意见类型、企业的产权性质,皆属于上游供应商制定商业信用政策的考虑范畴。对非国有企业来说,企业独立审计意见的发挥效率受其的市场地位一定的影响。
[Abstract]:In this paper, the data of two A shares listed companies in Shanghai and Shenzhen are selected for 2012-2015 year data to analyze the relationship between non standard audit opinions and business credit financing under the background of different enterprise characteristics. The characteristics of this article are the characteristics of the property property of the enterprise and the site characteristics of the city. There is a negative correlation with the level of business credit financing in the next year. The negative correlation between the non standard audit opinion and the commercial credit financing can be significantly weakened by the nature of the state-owned property rights, and they have an alternative before. In the more in-depth study, the non state owned enterprises, the non standard audit opinions and the commercial credit financing. The negative correlation can also be effectively weakened by the characteristics of the position of the market. From this, it can be seen that the audit report and opinion type issued by the enterprise and the property property of the enterprise all belong to the consideration of the commercial credit policy of the upstream suppliers. For non country enterprises, the independent audit opinion of the enterprise is effective. Rate is influenced by its market position.

【作者单位】：河北大学管理学院;
【分类号】：F239.4;F275;F832.51

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