公司绩效、审计费用与公司内部治理  

Corporate Performance,Audit Fees and Internal Governance

作　　者：孙文娟[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财会通讯（下）》2011年第4期92-94,161,共3页Communication of Finance and Accounting

摘　　要：本文以"股权结构—董事会—经营者"为逻辑,采用主成分分析法对上市公司的内部治理机制进行综合评价,取得内部治理质量好坏两个样本组。检验了公司内部治理质量对公司绩效与审计费用的影响。结果显示:较好的样本组中内部治理质量与公司绩效正相关,与审计费用负相关,验证了有效的公司治理机制可以提高企业经营效益,降低经营风险,进而降低审计费用。而公司治理质量较差的样本组不存在这种关系。Based on 'Ownership Structure-Board of Directors-Management',this paper evaluates the effect of internal governance by principal component analysis,obtains two sample groups different from the quality of internal governance.Then we investigate how the quality of internal governance affects corporate performance and audit fees.We finds that the quality of internal governance is positive associated with corporate performance,is negative associated with audit fees for good internal governance quality sample group.These results suggest effective corporate governance can improve business efficiency,reduce business risk,thereby reducing audit fees.

关 键 词：公司治理 内部治理机制 公司绩效 审计费用 

分 类 号：F224[经济管理—国民经济] F272F239.4