CAJ | 학술논문

以中国上市家族企业为研究样本,结合企业所处的制度环境（法制环境、金融市场化水平、政府干预程度）进行实证检验,结果显示：上市家族企业所处地区的法制环境较好,或金融市场化水平较高,标准无保留审计意见具有一定的信号显示效应,部分抵减了其披露制约效应;在政府干预的环境下,不同类型的审计意见对企业获得银行贷款没有影响,在这种条件下,审计意见不是商业银行授信时要考虑的一个重要因素;审计意见对企业获得银行贷款的影响表现在短期贷款上,对长期贷款没有影响,即商业银行在长期贷款授信时不关注借款企业的审计意见类型。
이중국상시가족기업위연구양본,결합기업소처적제도배경（법제배경、금융시장화수평、정부간예정도）진행실증검험,결과현시：상시가족기업소처지구적법제배경교호,혹금융시장화수평교고,표준무보류심계의견구유일정적신호현시효응,부분저감료기피로제약효응;재정부간예적배경하,불동류형적심계의견대기업획득은행대관몰유영향,재저충조건하,심계의견불시상업은행수신시요고필적일개중요인소;심계의견대기업획득은행대관적영향표현재단기대관상,대장기대관몰유영향,즉상업은행재장기대관수신시불관주차관기업적심계의견류형。
Taking the listed family firms as the research sample,combined with the system environment（legal environment,financial marketization level,government intervention level） to do the empirical test,and the results showed that if the listed family firms are in the good legal environment of the region,or the financial marketization level is high,the qualified audit opinion has certain signal indication effect,and partly offset the disclosure restricting effect.In the environment of government intervention,different types of audit opinion does not constitute an influence on the enterprises＇ loan from the bank,in this condition,the audit opinion is not one of the most important factors should be considered by commercial bank credit.The influence of audit opinion on the enterprises achieving the bank loan is remarkable in the short term loans,and does not constitute effects in long-term loans,which means commercial banks could pay no attention to the audit opinion type of loan enterprise in long-term loans credit.