金融生态环境与企业内审外包--基于中国情境的调查分析  

Financial Ecological Environment and Internal Audit Outsourcing: Evidence from the Survey in China

作　　者：杜静 李万福[2] 林斌[3] 吴东辉[4] Du Jing

机构地区：[1]广东财经大学会计学院,510320 [2]南京财经大学会计学院,210023 [3]中山大学管理学院,510275 [4]香港中文大学会计学院,中国香港999077

出　　处：《会计研究》2022年第7期184-192,共9页Accounting Research

基　　金：国家自然科学基金项目(71872078、72202042、71872046、71828201、71332004);广东省基础与应用基础研究基金项目(2020A1515110752)的资助。

摘　　要：本文基于我国企业内审外包实践调查,从金融生态环境这一宏观视角考察了企业内审外包动因。研究发现,在金融生态环境相对较差的地区,企业更可能选择内审外包,且更倾向于将内审业务外包给其他服务商,而非为自己提供财报审计服务的会计师事务所;金融生态环境与企业内审外包的上述关系在高融资约束企业和民营企业中更强;在较差金融生态环境下选择内审外包的企业面临较低的债务成本。这表明,弱金融生态环境下,企业倾向于把内审外包当作提升投资者信心、降低融资成本的一种有效途径。本文从宏观视角拓展了内审外包动因相关文献,有助于为更好地提升治理型内部审计的资源配置效率提供决策参考。Based on the survey of internal audit outsourcing practices of listed companies in China, this paper examines the determinants of internal audit outsourcing from the macro perspective of financial ecological environment.We find that in regions with a relatively poor financial ecological environment, firms are more likely to outsource internal audit and are more inclined to outsource internal audit to other service providers than to accounting firms that provide financial report audit services for them.Furthermore, those firms with high financing constraints and non-state-owned firms are more likely to outsource internal audits in poor financial ecological environments.Firms that choose internal audit outsourcing in poor financial ecological environments will have low debt financing costs.These results suggest firms in weak financial ecological environments tend to use internal audit outsourcing to enhance investor confidence and reduce financing costs.This paper expands the literature related to the determinants of internal audit outsourcing from a macro perspective, and provide a reference for improving the resource-allocation efficiency of the governance-oriented internal audit.

关 键 词：金融生态环境 内审外包 外部审计 融资成本 

分 类 号：F239.45[经济管理—会计学] F832[经济管理—国民经济] F279.2