民营企业党组织参与董事会治理的作用探讨  

Study on the Role of Party Organizations Participating in the Boards of Directors of Private Enterprises

作　　者：李世刚 章卫东[1] Li Shigang;Zhang Weidong

机构地区：[1]江西财经大学会计学院,邮政编码330013

出　　处：《审计研究》2018年第4期120-128,共9页Auditing Research

基　　金：江西省教育厅科技项目(项目批准号:GJJ150450);江西省科技厅软科学重大项目(项目批准号:20161ACA10008);国家自然科学基金地区项目(项目批准号:71262004)的资助

摘　　要：基于党组织普遍存在于民营企业的现实背景,手工收集了2004～2015年A股民营企业党组织参与董事治理数据,实证检验了民营企业党组织参与董事会治理对审计意见的治理效应。实证结果发现,民营企业党组织参与董事会治理能够显著降低企业被出具非标准审计意见的概率,加强党的建设强化了民营企业党组织参与董事会治理对审计意见的治理效果。进一步研究发现,民营企业党组织参与董事会治理能够显著降低企业购买审计意见的概率,显著降低企业的审计收费和超额审计收费。上述结果表明民营企业党组织参与董事会治理的确起到了公司治理作用,为进一步健全和完善民营企业党组织参与公司治理提供了经验证据的支持。This paper discusses the relationship between party organizations＇ participation in the board of directors and audit opinions by analyzing manually collected data of party organization in A-share private enterprise from 2004 to 2015. The results show that the participation of party organizations in the boards of private enterprises can significantly reduce the probability of non-standard audit opinions, and the strengthening of party building has enhanced the abovementioned governance effect. Further research results show that such participation can significantly reduce the probability of enterprises shopping audit opinions, and significantly reduce corporate audit fees and abnormal audit fees. The above results indicate that the participation of party organizations in the board definitely has a role to play in corporate governance. This paper provides empirical evidence to improve and optimize the participation of party organizations in the corporate governance of private enterprises.

关 键 词：民营企业党组织 董事会治理 审计意见 审计意见购买 审计合谋 

分 类 号：F276.5[经济管理—企业管理] F271[经济管理—国民经济]