持续经营审计判断的改进:经营效率证据的引入  

On the Improvement of Going-concern Audit Judgment:Operational Efficiency Evidence's Introduction

作　　者：张晓岚[1,2] 李强[1,2] 吴勋[1,2] 

机构地区：[1]上海对外贸易学院国际经贸学院,201620 [2]西安交通大学经济与金融学院,710061

出　　处：《会计研究》2007年第1期66-73,共8页Accounting Research

基　　金：国家自然科学基金项目"中国上市公司持续经营审计判断专家系统的实现问题研究"(项目批准号:70572041)的阶段性成果

摘　　要：本文从持续经营审计判断重要性与经营状况类判断证据研究与应用的现状出发,分析了准则规范的不确定性、研究现状的或缺性及实际应用的小概率性,重申经营状况是持续经营审计判断的重要证据,论说经营效率是衡量企业经营状况的核心指标。利用因子分析法筛选财务指标,运用DEA方法计算经营效率,使用Logistic回归方法分别构建基于现行规范的基本判断模型和引入经营效率的改进判断模型,实证验证了经营效率证据引入的有效性。On the basis of the importance of going-concern audit judgment and the state of research and application of operational status evidence,this paper analyses the uncertainty of audit standards,incompleteness of study conditions and slight probability of practical applications;restates that operational status is the important evidence for going-concern audit judgment;and discusses that operational efficiency is the core indicator for weighing operational status.Then it utilizes Factor Analysis to choose financial indicators,uses DEA to calculate operational efficiency,constructs basic judgment model based on present guides and improvement model after introducing operational efficiency through Logistic Regression,and proves the validity for operational efficiency evidence's introduction.

关 键 词：经营效率 持续经营审计 判断证据 

分 类 号：F239.4[经济管理—会计学]