外部审计是否可以降低信贷交易对抵押的需求——基于中德数据的比较  

Can External Audit Reduce the Demand for Collateral in the Credit Transaction?

作　　者：叶志锋[1] 肖庆飞[1] 韩志岩[1] 

机构地区：[1]广西科技大学财经学院/管理学院

出　　处：《财会通讯（下）》2016年第11期6-9,共4页Communication of Finance and Accounting

基　　金：国家自然科学基金项目"会计信息质量在信贷资源配置中的识别意愿;识别技术及经济后果研究"(项目编号:71462004);广西高校科研重点项目"银行业竞争;信贷行为变化与广西产业发展研究"(项目编号:ZD201078);广西科技大学博士基金项目"柳州市科技型中小企业融资环境体系研究"(项目编号:03081511)的阶段性研究成果。

摘　　要：外部审计和抵押是影响信贷决策的两种因素,现有文献大多只是单方面研究了外部审计和抵押在信贷决策中的有用性,较少讨论外部审计在信贷决策时对抵押的影响。基于此,本文利用世界银行对中德两国企业调查问卷中所披露的信息,来探讨两国的外部审计在银行信贷过程中分别是如何影响信贷对抵押的需求的。研究表明:处于发达市场中的德国,严格规范的外部审计能够降低信贷对抵押的需求;而处于新兴市场中的中国,有待完善的外部审计不能降低信贷对抵押的需求。The external audit and the mortgage are two factors affecting credit decision, most of the existing literature only studied the usefulness of external audit and collateral in the credit decision, rarely discussed the influence of external audit on collateral in credit decision. Based on this, this paper uses the information from the Chinese and German enterprises which is obtained from the world bank survey, and explores how the external audit of the two countries affect the collateral in the process of credit transaction. The result showed that: Germany, a country in the developed markets, the strict external audit can reduce the demand for collateral in the credit transaction; China, a country in emerging markets, the improved external audit can not reduce the demand for collateral in the credit transaction.

关 键 词：外部审计 抵押 信贷交易 

分 类 号：F239.21[经济管理—会计学] F831.2[经济管理—国民经济]