公司治理视角下企业财务重述的组态路径研究  

Research on the Configuration Path of Corporate Financial Restatement from the Perspective of Corporate Governance

作　　者：邢红霞 Xing Hongxia(Shandong Technology and Business University,Yantai Shandong 264005)

机构地区：[1]山东工商学院,山东烟台264005

出　　处：《山东纺织经济》2025年第1期13-17,共5页Shandong Textile Economy

摘　　要：近年来,企业财务重述现象频繁发生,严重影响了我国资本市场的健康发展,探索企业财务重述的驱动机制至关重要。文章通过搜集2018—2022年制造业企业财务重述的典型案例,采用fsQCA方法探究公司治理视角下企业财务重述的组态路径。研究发现:单一条件变量不是引发财务重述的必要条件;公司治理视角下企业财务重述的组态路径主要包括三种类型:两职合一下的监督不足型、股权集中下的监督不足型以及两职合一下的管理失职型。Recently,the phenomenon of financial restatement of the enterprises has occurred frequently,seriously affecting the healthy development of Chinese capital market.Exploring the driving mechanism of corporate financial restatement is crucial.The article collects cases of financial restatements in manufacturing enterprises from 2018 to 2022 and uses fsQCA to explore the configuration path of corporate financial restatement from the perspective of corporate governance.Research has found that a single conditional variable is not a necessary condition for triggering financial restatement;the configuration path of financial restatement from the perspective of corporate governance mainly includes three types:insufficient supervision under the combination of two positions,insufficient supervision under the concentration of equity,and management negligence under the combination of two positions.

关 键 词：财务重述 公司治理 fsQCA 

分 类 号：F275[经济管理—企业管理]