【摘要】：企業(yè)生態(tài)系統(tǒng)理論認(rèn)為，企業(yè)存在于一定的生存環(huán)境之中，并不是孤立的，即企業(yè)的經(jīng)濟(jì)發(fā)展不僅要面對(duì)競(jìng)爭(zhēng)激烈的市場(chǎng)環(huán)境，更需要應(yīng)對(duì)錯(cuò)綜復(fù)雜的非市場(chǎng)環(huán)境。其中，市場(chǎng)環(huán)境是包括競(jìng)爭(zhēng)對(duì)手、供應(yīng)商、顧客等因素的企業(yè)外部環(huán)境系統(tǒng)；而企業(yè)賴以成功的另一重要環(huán)境—非市場(chǎng)環(huán)境，相對(duì)于市場(chǎng)環(huán)境而言，是由社會(huì)、政治、法律制度等因素所組成的系統(tǒng)，其特點(diǎn)為企業(yè)與政府組織、非政府組織、公眾等之間相互作用和影響的關(guān)系。 我國(guó)是從中央高度集中的計(jì)劃經(jīng)濟(jì)體制轉(zhuǎn)型到市場(chǎng)經(jīng)濟(jì)的國(guó)家，改革開放以來經(jīng)過多年的探索和發(fā)展，市場(chǎng)經(jīng)濟(jì)已經(jīng)成為我國(guó)經(jīng)濟(jì)體制的主導(dǎo)趨勢(shì)，政府這只“有形的手”逐漸由臺(tái)前退到了幕后，但是我國(guó)經(jīng)濟(jì)市場(chǎng)化不可避免地帶有計(jì)劃經(jīng)濟(jì)的痕跡，各個(gè)領(lǐng)域中政府的影響仍繼續(xù)發(fā)揮作用。事實(shí)上，即便不考慮市場(chǎng)經(jīng)濟(jì)體制是否發(fā)達(dá)這個(gè)因素，公司在制定發(fā)展戰(zhàn)略和開展經(jīng)營(yíng)活動(dòng)時(shí)都必須考慮外部宏觀環(huán)境中政治因素，政府的產(chǎn)業(yè)政策等都是與企業(yè)生存發(fā)展息息相關(guān)的。目前，，政府依然掌握諸多資源與權(quán)利，政治聯(lián)系網(wǎng)絡(luò)不僅能幫助企業(yè)提前掌握政策動(dòng)態(tài)，創(chuàng)造商業(yè)信息優(yōu)勢(shì)，而且能透過政治網(wǎng)絡(luò)中的人際信任來為企業(yè)帶來發(fā)展所需的各種重要條件與資源。大量的研究也表明，民營(yíng)企業(yè)領(lǐng)導(dǎo)人的政治身份可以使企業(yè)獲得融資便利性、更多的政府補(bǔ)助以及進(jìn)入政府管制行業(yè)等利益，對(duì)企業(yè)的經(jīng)營(yíng)活動(dòng)和經(jīng)濟(jì)后果產(chǎn)生重要影響，同樣也可能影響到審計(jì)師選擇的決策。 本文以2008年—2010年在深圳、上海證券交易所上市的民營(yíng)企業(yè)為樣本，實(shí)證檢驗(yàn)民營(yíng)上市公司的政治聯(lián)系對(duì)審計(jì)師選擇和審計(jì)意見的影響。研究結(jié)果表明，關(guān)鍵高管（董事長(zhǎng)或總經(jīng)理）具有政治聯(lián)系的民營(yíng)上市公司更傾向于選擇非“十大”會(huì)計(jì)師事務(wù)所進(jìn)行審計(jì)，并且政治聯(lián)系的強(qiáng)度越大，這種結(jié)果越顯著。同時(shí)，在既定的盈余質(zhì)量下，政治聯(lián)系會(huì)降低上市公司被出具“非標(biāo)”審計(jì)意見的概率。
[Abstract]:According to the theory of enterprise ecosystem, enterprises exist in a certain living environment and are not isolated, that is, the economic development of enterprises not only faces the fierce competition market environment, but also needs to deal with the complicated non-market environment. Among them, the market environment is the external environment system which includes the competition, the supplier, the customer and so on. The non-market environment, another important environment on which enterprises are successful, is a system composed of social, political, legal and other factors, which is characterized by enterprises and government organizations, non-governmental organizations, etc. The relationship between public interaction and influence. China is a country that has transformed from a centrally centralized planned economy to a market economy. After many years of exploration and development since the reform and opening up, the market economy has become the dominant trend of our economic system. The "visible hand" of the government has gradually retreated from the front of the stage to the behind-the-scenes, but the marketization of China's economy inevitably bears the trace of planned economy, and the influence of the government in all fields continues to play a role. In fact, even if a market economy system is not considered, companies must take into account the political aspects of the external macro environment when formulating development strategies and conducting business activities. The government's industrial policies are closely related to the survival and development of enterprises. At present, the government still has a lot of resources and rights. The network of political contacts can not only help enterprises grasp the policy dynamics ahead of time, but also create the advantages of business information. Moreover, it can bring all kinds of important conditions and resources for the development of enterprises through the interpersonal trust in the political network. A large number of studies also show that the political identity of private enterprise leaders can enable enterprises to obtain financing convenience, more government subsidies and access to government regulatory industries and other interests, which have an important impact on business activities and economic consequences. It may also affect the auditor's choice of decision. Based on the sample of private enterprises listed in Shenzhen and Shanghai Stock Exchange from 2008 to 2010, this paper empirically examines the influence of the political connections of private listed companies on the choice of auditors and audit opinions. The results show that private listed companies with political connections with key executives (chairman or general manager) tend to choose non-" 10 "accounting firms for audit, and the stronger the political ties are, the more significant the results are. At the same time, under the established earnings quality, political ties will reduce the probability of non-standard audit opinions issued by listed companies.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4;F224

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