企业参与精准扶贫对审计质量的影响  

The Impact of Enterprise Participation in Targeted Poverty Alleviation on Audit Quality

作　　者：郭慧婷[1] 吕学振 王皓左 GUO Huiting;LV Xuezhen;WANG Haozuo(School of Economics and Management,Chang’an University,Xi’an Shaanxi,710064,China)

机构地区：[1]长安大学经济与管理学院,陕西西安710064

出　　处：《西南石油大学学报（社会科学版）》2022年第6期38-48,共11页Journal of Southwest Petroleum University(Social Sciences Edition)

基　　金：中国学位与研究生教育学会面上课题“线上线下融合,打造会计研究方法论精品课程”(2020MSA182);陕西省哲学社会科学重大理论与现实问题研究项目“系统观念下高等教育学生资助治理体系和治理能力现代化研究”(2021ND0456);中央高校基本科研业务费专项资金资助项目“会计信息质量对上市公司业绩预告披露影响研究”(300102231619)。

摘　　要：2020年,我国脱贫攻坚取得全面胜利,总结资本市场助力脱贫攻坚的经验,对推动新发展阶段中国经济的高质量发展有着重要的现实意义。以2016—2019年期间沪深两市A股上市公司中参与精准扶贫的企业为样本,探讨企业参与精准扶贫对审计质量的影响,结果发现:企业参与精准扶贫显著提高了审计质量,企业参与精准扶贫与审计质量之间的正向关系在高媒体关注度企业和非国有企业中更显著。为了巩固脱贫攻坚成果,推进乡村振兴工作,政府要高度重视企业的力量,新闻媒体要加强对企业参与精准扶贫的报道与监督,企业要积极承担社会责任,三者共同发力于中华民族伟大复兴战略全局。In order to summarize the experience of poverty alleviation,to consolidate and expand the achievements of poverty alleviation,and help the high-quality economic development in the new era,this paper,taking the A-share listed companies in Shanghai and Shenzhen that participated in targeted poverty alleviation from 2016 to 2019 as the research samples,studies the impact of enterprises’participation in targeted poverty alleviation on audit quality.We find that the participation of enterprises in targeted poverty alleviation significantly improved the audit quality.And the positive relationship between corporate participation in targeted poverty alleviation and audit quality is more significant in non-state-owned companies and companies with high media attention.Therefore,we suggest that the government value corporate contribution to poverty alleviation,that the news media play more active role in news coverage on and oversight of enterprise participation in poverty alleviation,and the enterprises actively take their social responsibility.

关 键 词：乡村振兴 精准扶贫 审计质量 媒体关注度 上市公司 

分 类 号：F323.8[经济管理—产业经济]