财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2015年
3期
90~94
,共null页
声誉机制 治理机制 自愿审计 内部控制鉴证报告
聲譽機製 治理機製 自願審計 內部控製鑒證報告
성예궤제 치리궤제 자원심계 내부공제감증보고
Reputation system; Governance system; Voluntary auditing; Internal control assurance
为探究自愿性审计需求的动因，以2010年沪深两市1320家上市公司为样本，对自愿性选择披露内部控制鉴证报告进行实证研究。结果表明：有效的外部声誉机制和内部治理机制可以促进自愿性审计需求。具体而言，上市公司外部声誉越好，如入围主流媒体声誉榜单、未被ST、未曾被处罚、强制要求披露内部控制自我评价报告、资产负债率较低；以及内部治理机制较好，如国家控股、股权集中、董事会规模越大、开会次数越多、CEO稳定等，越倾向于披露内部控制鉴证报告。
為探究自願性審計需求的動因，以2010年滬深兩市1320傢上市公司為樣本，對自願性選擇披露內部控製鑒證報告進行實證研究。結果錶明：有效的外部聲譽機製和內部治理機製可以促進自願性審計需求。具體而言，上市公司外部聲譽越好，如入圍主流媒體聲譽榜單、未被ST、未曾被處罰、彊製要求披露內部控製自我評價報告、資產負債率較低；以及內部治理機製較好，如國傢控股、股權集中、董事會規模越大、開會次數越多、CEO穩定等，越傾嚮于披露內部控製鑒證報告。
위탐구자원성심계수구적동인，이2010년호심량시1320가상시공사위양본，대자원성선택피로내부공제감증보고진행실증연구。결과표명：유효적외부성예궤제화내부치리궤제가이촉진자원성심계수구。구체이언，상시공사외부성예월호，여입위주류매체성예방단、미피ST、미증피처벌、강제요구피로내부공제자아평개보고、자산부채솔교저；이급내부치리궤제교호，여국가공고、고권집중、동사회규모월대、개회차수월다、CEO은정등，월경향우피로내부공제감증보고。
This paper attempts to explain the reasons for voluntary auditing. Base on the rep- utation and governance system, we empirically study 1320 listed companies＇ choices for internal control assurance in Year 2010. We find that effective reputation system and governance system will accelerate the requirement of voluntary disclosure of internal control assurance report. Spe- cifically, internal control assurance often occurs in the conditions that the reputation system do work, such as in the list of good reputation companies, non-ST, never be punished, mandatory to disclose the international reports and the lower debit ration. At the same time, governance system impact internal control assurance, such as State-owned enterprise with concentrate share, the size of direct board is bigger, the board meetings are frequency and CEO is stable.
