CAJ | 학술논문

法律诉讼与行政处罚带来的惩戒风险的高低显著影响事务所“规模一质量”关联及其政策效果。本文基于2003—2010年沪深A股非金融上市公司样本，从惩戒风险压力的视角，对事务所“规模一质量”关联予以理论透视和实证分析。研究表明：事务所规模与其审计质量正相关的一般结论获得了支持，法制环境的提升有助于强化高质量审计供给；第一大股东持股比重与审计质量正相关，但企业层面代理冲突对于事务所“规模一质量”正向关联的促动效应尚不明确，集中的股权／控制权结构下我国上市公司对于（大所）高质量审计的引入动机依然审慎；整体看惩戒风险尚未凸显其对于事务所“规模一质量”正向关联以及在促进代理冲突严重的公司有动机引入大所高质量审计的积极强化效应。
법률소송여행정처벌대래적징계풍험적고저현저영향사무소“규모일질량”관련급기정책효과。본문기우2003—2010년호심A고비금융상시공사양본，종징계풍험압력적시각，대사무소“규모일질량”관련여이이론투시화실증분석。연구표명：사무소규모여기심계질량정상관적일반결론획득료지지，법제배경적제승유조우강화고질량심계공급；제일대고동지고비중여심계질량정상관，단기업층면대리충돌대우사무소“규모일질량”정향관련적촉동효응상불명학，집중적고권／공제권결구하아국상시공사대우（대소）고질량심계적인입동궤의연심신；정체간징계풍험상미철현기대우사무소“규모일질량”정향관련이급재촉진대리충돌엄중적공사유동궤인입대소고질량심계적적겁강화효응。
As an important institutional innovation of ecological civilization construction, preparation and audit of natural resource balance sheet has many issues to be explored. In this paper, the research and practice of environ- mental accounting, green national accounting, and national balance sheet are reviewed. Reference to international ex- periences and national conditions, the function orientation and governing mechanism of natural resources balance sheet are explored, the framework of natural resource balance sheet as well as the preparation difficulties and countermeasures are analyzed. Finally, the relationship between natural resource balance sheet audit and economic responsibihty audit of leading cadres on resource balance sheet are discussed, the difference between each other are explained from viewpoint of auditing basis, auditing goal, auditing objective, auditing subject, and auditing report,