本文選題：注冊會(huì)計(jì)師 + 管理層　； 參考：《會(huì)計(jì)之友》2017年18期

【摘要】：高管在職消費(fèi)是委托代理問題的常見形式。在職消費(fèi)可能被經(jīng)理人濫用,特別是存在治理缺陷的情況下更多地被用于滿足個(gè)人消費(fèi)欲望。過度的在職消費(fèi)可能會(huì)引致嚴(yán)重的利益侵害,成為一種顯性的剩余損失。高管的這種機(jī)會(huì)主義行為日益受到委托代理問題研究的關(guān)注。文章在給出在職消費(fèi)一個(gè)新的估算方法的基礎(chǔ)上,運(yùn)用2013—2015年的數(shù)據(jù)就注冊會(huì)計(jì)師審計(jì)對管理層在職消費(fèi)行為的約束作用進(jìn)行了研究。研究結(jié)果表明,高質(zhì)量的審計(jì)能夠有效抑制管理層的過度消費(fèi)行為,提升公司價(jià)值。注冊會(huì)計(jì)師審計(jì)的這種治理作用在國有企業(yè)和民營企業(yè)中都存在�；谏鲜鼋Y(jié)論文章建議在未來國企改革中應(yīng)加大民營企業(yè)持股,完善外部審計(jì)治理。
[Abstract]:Executive on-the-job consumption is a common form of principal-agent problem. On-the-job consumption may be abused by managers, especially when there are governance defects, it is more used to satisfy personal consumption desire. Excessive on-the-job consumption may lead to serious infringement of interests and become a dominant residual loss. The opportunistic behavior of senior executives has been paid more and more attention to by the research of principal-agent problem. On the basis of a new estimation method of on-the-job consumption, this paper uses the data from 2013-2015 to study the restrictive effect of CPA audit on management's in-service consumption behavior. The results show that high-quality audit can effectively restrain management overconsumption behavior and enhance company value. The governance function of CPA audit exists in both state-owned enterprises and private enterprises. Based on the above conclusions, this paper suggests that private enterprises should increase their shareholding and improve external audit governance in the future reform of state-owned enterprises.
【作者單位】： 河南牧業(yè)經(jīng)濟(jì)學(xué)院;北京郵電大學(xué);
【基金】：河南牧業(yè)經(jīng)濟(jì)學(xué)院教學(xué)團(tuán)隊(duì)項(xiàng)目(201612);河南牧業(yè)經(jīng)濟(jì)學(xué)院科研創(chuàng)新團(tuán)隊(duì)項(xiàng)目(201604) 2014年河南省青年骨干教師項(xiàng)目(2014GGJS125)
【分類號】：F239.4

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