审计质量与企业信用融资成本相关性研究——基于货币紧缩政策

发布时间：2018-01-16 11:57

本文关键词：审计质量与企业信用融资成本相关性研究——基于货币紧缩政策　出处：《财会通讯》2017年10期 　论文类型：期刊论文

【摘要】：本文选取2009-2015年我国沪深两市上市企业披露的财务相关数据为研究样本,研究了不同货币政策下审计质量和企业的商业信用融资成本之间的关系,并进一步分析了货币紧缩对审计质量与商业信用融资成本负相关的调节作用。通过实证分析得出以下主要结论:审计质量与企业的商业信用融资成本显著负相关,即审计质量越高,其商业信用融资成本越低;货币紧缩政策下,商业信用融资的成本相对较高;货币紧缩对审计质量与商业信用融资成本之间的负相关起到促进作用。通过本文的研究,可以为我国众多进行商业信用融资的企业提供理论依据和现实参考,并能丰富对商业信用融资的理论研究。
[Abstract]:This paper selects the financial data of listed companies in Shanghai and Shenzhen stock markets from 2009 to 2015 as the research sample. This paper studies the relationship between audit quality and business credit financing cost under different monetary policies. Furthermore, the paper analyzes the adjustment effect of monetary tightening on the negative correlation between audit quality and commercial credit financing cost, and draws the following main conclusions through empirical analysis:. Audit quality and business credit financing costs significantly negative correlation. That is, the higher the audit quality, the lower the cost of commercial credit financing; Under the tight monetary policy, the cost of commercial credit financing is relatively high; Monetary tightening plays a positive role in the negative correlation between audit quality and commercial credit financing cost. Through the research of this paper, it can provide theoretical basis and practical reference for many commercial credit financing enterprises in China. And can enrich the commercial credit financing theory research.
【作者单位】：海南经贸职业技术学院;
【分类号】：F275;F832.51;F239.4
【正文快照】： 对于民营企业来讲,商业信用融资已成为银行信贷的主要替代性的资金来源,近年来已在各国民营企业中应用越来越广泛。我国于2002年就成立了国家商业中心,用以提供商业信用服务和全面建设信用体系。但是在现阶段大环境下,我国商业信用融资的高风险性和高成本严重阻碍了商业信用融

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