外部审计治理对我国制造企业绩效影响的实证研究  

Empirical Study on the Impact of External Audit Governance on the Performance of Manufacturing Enterprises in China

作　　者：李伟庆[1] 

机构地区：[1]浙江外国语学院,浙江 杭州

出　　处：《现代管理》2020年第1期83-88,共6页Modern Management

基　　金：国家社科基金后期资助项目(19FJYB034),浙江省软科学项目(2019C35019)。

摘　　要：审计工作通过外部监督对制造企业绩效产生影响。本文实证分析了外部审计治理对企业绩效影响,研究表明审计意见对企业绩效存在显著的正向影响,审计质量对企业绩效也存在显著的正向影响,进一步发现外部审计治理对企业绩效存在显著的正向影响,进而提出加强外部审计治理的政策建议。Audit affects the performance of manufacturing enterprises through external supervision. This paper empirically analyzes the impact of external audit governance on corporate performance. The research shows that audit opinion has a significant positive impact on corporate performance, and audit quality also has a significant positive impact on corporate performance. It further finds that external audit governance has a significant positive impact on corporate performance, and then puts forward policy recommendations to strengthen external audit governance.

关 键 词：外部审计治理 制造企业绩效 影响 

分 类 号：F23[经济管理—会计学]