中国上市公司治理结构与审计意见的相关性研究

Relevance of China's Governance Structure of Listed Companies and the Audit Opinion

本文从公司治理结构这一角度出发,通过实证研究,考察中国上市公司被出具审计意见类型的深层次原因,探讨公司治理结构的完善程度是否会影响公司被出具审计意见的类型。研究的结论是,公司治理不健全是导致公司被出具非标准审计意见的一个原因,完善上市公司治理结构将有利于降低公司被出具非标准审计意见的可能性。

The audit opinion is influenced by a variety of factors, and the results of the research would be different in different countries, different securities and audit market environment. This paper first surveys the empirical studies from the corporate governance structure perspective, and examines the underlying reasons for giving audit opinions in China＇s listed companies, then discusses whether corporate governance structure of the company will affect the type of audit opinion. The study concludes that the imcomplete corporate governance is one of the reasons of giving non-standard audit opinion. Improving this structure will help reduce the possibility of giving non-standard audit opinion.