审计意见对银行信贷决策的影响研究

发布时间：2018-06-09 13:06

本文选题：审计意见 + 事务所规模　；参考：《东北财经大学》2013年硕士论文

【摘要】：在经济社会中,由于经济主体之间存在着委托代理关系或者彼此社会专业化分工不同,经济主体之间的信息地位是不平等的,存在信息不对称,而相关的经济决策都是以掌握的信息为基础进行的,这也就产生了对真实可靠的信息进行搜集的需要。审计作为对代理者的行为评价和监督的机制,可以降低企业和利益相关者之间信息不对称程度,从而消减代理冲突,实现委托人和代理人两者利益最大化。而审计师向利益相关者传递信息的一个重要载体就是审计意见,因而在审计研究领域中,有许多文献专门就审计意见在资源配置功效方面进行研究。关于审计意见资源配置功效的研究,可以从证券市场和借贷市场两方面进行入手。其中,在审计意见对证券市场价值相关性方面,国内外学者已经进行了比较深入和全面的研究,而基于银行信贷决策的研究,考察审计意见对银行信贷资源配置的影响,对此,国内还鲜见有关研究。基于此,本文决定选取债权债务角度,将审计意见作为研究选题,研究审计意见在我国银行信贷决策中的作用机制,藉此来为进一步提高审计意见的价值和推进我国欠发达地区的市场化进程提供一定的理论指导和经验证据。本文以2010-2012年的全部A股上市公司为研究样本,研究我国银行在进行信贷决策时是否能够识别不同审计意见类型以及事务所规模。另外,本文还进一步将全样本区分为市场化程度低的样本和市场化程度高的样本,研究市场化进程是否影响审计意见发挥作用。本文共包括以下五个部分：第一部分：绪论。主要介绍本文的研究背景、研究意义、创新点以及本文的研究内容以及文章主要架构。第二部分：国内外研究综述。本文根据文章的假设分三个路径对国内外文献进行回顾。其一,基于审计意见与银行信贷决策,回顾分析审计意见在银行信贷决策中是否具有信息含量。其二,基于事务所规模与银行信贷决策,对研究事务所规模对银行信贷决策相关关系的文章进行回顾分析：其三,对不同市场环境下审计意见差异对银行信贷决策的影响进行回顾总结。第三部分：审计意见在银行信贷决策中决策有用性的研究基础。该部分首先阐述了我国审计意见相关内容,其次对银行信贷决策的相关内容进行论述,最后从理论上对审计在银行信贷决策中的作用进行分析。通过这一部分的介绍,可以让我们全面了解审计意见分布现状、银行信贷决策过程、银行与公司之间的信息不对称问题以及审计在银行与公司博弈的过程中所起到的作用。通过基础理论和基本概念的介绍,为接下来的实证检验埋下伏笔。第四部分：实证研究。首先根据理论分析提出研究假设,然后根据假设建立模型、选择变量和样本,最后根据搜集到的数据进行实证结果分析和检验(包括描述性统计分析、相关性分析、多元回归分析以及稳健性检验)。第五部分：总结与展望。首先针对第4部分的实证检验结论进行综合分析,并根据分析结果,就如何提高审计意见的决策有用性以及在如何逐步实现市场化提出相关建议,然后阐述本文研究的局限性和后续研究的方向。
[Abstract]:In the society and society , because of the principal - agency relationship between the economic entities or the division of specialization among themselves , the information status between the economic entities is unequal , the information asymmetry exists , and the relevant economic decision - making is based on the information of the master , which results in the need to gather real and reliable information .

As a mechanism to evaluate and supervise the behavior of the agent , the audit can reduce the information asymmetry between the enterprise and the stakeholders , so as to reduce the agency conflict and realize the maximization of the interests of the principal and agent .

In this paper , all A - share listed companies in 2010 - 2012 are used as the research samples to study whether China ' s banks can identify the types of different audit opinions and the size of the firms when making credit decisions . In addition , this paper further divides the whole sample into a sample with low marketization and a high degree of marketization .

Part I : Introduction . Mainly introduces the research background , the research significance , the innovation point , the research content of this paper and the main structure of the article .

Part Two : A review of domestic and foreign literatures . Firstly , based on the audit opinion and bank credit decision - making , the paper reviews whether the audit opinion has the information content in the decision of bank credit . Secondly , based on the size of the firm and the decision of bank credit , the paper reviews the relationship between the size of the research firm and the decision - making of bank credit .

The third part : the basis of the research on the usefulness of the audit opinion in the decision - making of bank credit . This part firstly expounds the relevant contents of our audit opinion , secondly discusses the relevant contents of the bank credit decision - making , and finally analyzes the role of the audit in the bank credit decision - making .

The fourth part : empirical research . Firstly , according to the theoretical analysis , the research hypothesis is put forward , then the variables and samples are selected according to the hypothesis , and the empirical results are analyzed and tested according to the collected data ( including descriptive statistics analysis , correlation analysis , multiple regression analysis and robustness test ) .

The fifth part : summarizes and prospects . First , the conclusion of the empirical test of Part 4 is analyzed synthetically . Based on the results of the analysis , how to improve the decision - making usefulness of the audit opinion and how to gradually realize the market - oriented suggestions are put forward , then the limitation of the study and the direction of the follow - up study are explained .
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4;F239.2

【参考文献】