企业财务报告自愿审计动因分析研究  

Analysis and Research on Cause of Voluntary Audit in Enterprise’s Financial Report

作　　者：任敬[1] 

机构地区：[1]黄淮学院国际学院,河南驻马店463000

出　　处：《铁道运输与经济》2013年第5期14-19,共6页Railway Transport and Economy

基　　金：河南省审计厅项目(2010C61)

摘　　要：在分析企业财务报告自愿审计的研究背景及研究动机的基础上,通过构建回归模型,对自愿审计上市公司进行特征分析。研究结果表明:再融资需求的上市公司、并购重组的上市公司、净资产收益率越高的公司,以及第一大股东持股比例越高的上市公司倾向于选择自愿审计。为此,提出建立必要的奖惩机制、优化公司治理结构等措施,鼓励上市公司自愿接受半年度审计,为投资者、债权人等提供高质量的信息。Based on analyzing the research background and motive of voluntary audit in enterprise＇s financial report, through establishing regression model, the characteristics of listed companies taking voluntary audit are analyzed in this paper. The research result shows that the listed companies with re-financial demand, with merger and recombination, with higher ROE and with higher shareholding ratio by the largest shareholder are more in favor of selecting voluntary audit. So, the paper puts forward the measures of establishing necessary rewards and punishment system and optimizing company＇s management structure, and encourages listed companies to accept semiannual audit voluntarily, so as to provide high-quality information to investors and creditors.

关 键 词：上市公司 自愿审计 动因分析 

分 类 号：F239.22[经济管理—会计学]