公司治理与审计意见之间关系的实证研究

Empirical Research on Relationship between Corporate Governance and Audit Opinion

以2009—2010年我国沪深两市的A股上市公司为研究对象,采用Logistic回归分析方法,实证研究了上市公司的公司治理与审计意见之间的关系。研究结果表明:在不同年度,不同上市公司的公司治理指标对审计意见的影响程度不同;总体上看,流通股比率、每股净资产、每股收益、资产周转率和现金流量债务比与非标准审计意见负相关,董事会会议次数和资产负债率与非标准审计意见正相关。

Taking the listed companies in China＇s A-share market during 2009-2010 as the research object, this paper empirically studies the relationship between corporate governance and audit opinion by the Logistic regression analysis method. The result shows as follows： in different years,the influencing degrees of corporate governance indicators on audit opinions of different companies are different;generally speaking, the proportion of liquid share,the net asset per share,the earning per share,the asset turnover rate and the cash flow-debt ratio are negatively correlated with the nonstandard audit opinion,and the time of board of director meeting and the asset-liability ratio are positively related to the nonstandard audit opinion.