“非清洁”内控审计意见是否得到了充分的关注?——基于债权人视角的经验证据  

Does Modified Internal Control Audit Opinion Draw Adequate Attention? Empirical Evidence from Debtor's View

作　　者：寒阳 

机构地区：[1]中央财经大学 [2]浙江财经大学会计学院国际会计系

出　　处：《中央财经大学学报》2017年第8期57-64,共8页Journal of Central University of Finance & Economics

摘　　要：自2010年以来,我国上市公司普遍开始进行内部控制审计。基于我国A股上市公司2011—2015年的数据,笔者发现:若上市公司当年收到"清洁"的财务报表审计意见与"非清洁"的内部控制审计意见,往往会伴随着当年与下一年度显著更高的财务困境风险。但是,针对上述这种情况,作为企业主要债权人的银行等金融机构,并未显著减少对该类企业的短期信贷规模来规避风险;与之形成鲜明对比的是,"非清洁"的财报审计意见会使银行等金融机构显著减少对该类企业的短期信贷规模。以上结果表明:现阶段国内上市公司的债权人在进行决策时,未充分考虑"非清洁"内控审计意见所传递的信息。本文丰富了企业债权人对于内控审计意见认知的文献领域,为资本市场更好地理解内控审计意见提供了参考。Most Chinese public companies internal control audit since 2010. Based on China＇s A stock market data from 2011—2015,this study finds that if a company receives an unmodified financial reporting audit opinion and a modified internal control audit opinion in the same year,the company＇s financial distress risk would the company＇s financial distress risk would significant risk in that year and next year. However,in the circumstances described above,banks and other financial organizations,as main debtors of public companies,do not shorten their short-term debt to company so as to reduce. Most China＇s public companies have commenced internal control audit since 2010. In conclusion,we believe debtors haven＇t paid adequate attention to modified internal control audit opinion when they made decision. This study enriches researches on internal control audit opinion,and enhances better understanding about internal control audit opinion.

关 键 词：内控审计意见 企业债权人 财务困境 短期信贷 

分 类 号：F239.4[经济管理—会计学]