经济新常态背景下审计师意见、投资效率与企业价值关系研究——基于产权性质视角  

The Relationship among Auditor Opinion,Investment Efficiency and Enterprise Value under the Background of Economic New Normal:From the Perspective of Property Right Nature

作　　者：邹梦婷 凌丹[1] 谢获宝[2] ZOU Meng-ting;LING Dan;XIE Huo-bao(School of Economics,Wuhan University of Technology,WuHan 430070,China;School of Economics and Management,Wuhan University,WuHan 430072,China)

机构地区：[1]武汉理工大学经济学院,湖北武汉430070 [2]武汉大学经济与管理学院,湖北武汉430072

出　　处：《工程管理科技前沿》2023年第1期90-96,共7页Frontiers of Science and Technology of Engineering Management

基　　金：国家自然科学基金资助项目(71803146,71072103);教育部人文社会科学研究规划基金资助项目(19YJA630093);中央高校基本科研业务费专项资金资助项目(2016VI005,4130000182);教育部人文社会科学研究青年基金资助项目(19YJC630096)。

摘　　要：经济新常态背景下,作为重要的投资参考,审计师意见是否会影响到企业价值?本文基于2013-2020年上市公司数据,分析了审计师意见对企业价值的影响。研究结果表明:审计师出具标准审计意见有助于企业价值和投资效率的提升;投资效率在审计师意见与企业价值二者关系间起中介作用;相对于国有企业,审计师意见与企业价值之间的正向关系在非国有企业中更加显著。研究结果对于经济新常态下企业价值提升具有借鉴意义。In the context of economic new normal,as an important investment reference,whether auditor opinion affects enterprise value?Based on the data of listed companies from 2013 to 2020,this paper analyzes the impact of auditor opinion on enterprise value.The results show that:auditor issued standard audit opinion is conducive to the improvement of enterprise value and investment efficiency;Investment efficiency mediates the relationship between auditor opinion and enterprise value.Compared with state-owned enterprises,the positive relationship between auditor opinion and enterprise value is more significant in non-state-owned enterprises.The research results can be used for reference to enhance enterprise value under the background of economic new normal.

关 键 词：审计师意见 投资效率 企业价值 产权性质 

分 类 号：F239.4[经济管理—会计学]