本文選題：新三板 + 會計師事務所聲譽��； 參考：《北京交通大學學報(社會科學版)》2017年03期

【摘要】：以新三板企業(yè)為研究對象,以會計事務所聲譽為視角,建立回歸模型,論證會計師事務所審計質量與企業(yè)融資效率之間的相關性,結果表明:定增規(guī)模較小的企業(yè)其融資額度與企業(yè)是否由排名前五的事務所審計之間的關系在統(tǒng)計上不顯著,定增規(guī)模較大的企業(yè)其融資額度與企業(yè)是否由前五會計事務所審計正相關,并在統(tǒng)計上顯著。此外,企業(yè)融資額度與企業(yè)規(guī)模之間的相關性在統(tǒng)計上顯著,企業(yè)規(guī)模越大,企業(yè)融資越高,該模型系數(shù)在統(tǒng)計上顯著;企業(yè)融資額度與資產負債率、企業(yè)盈利能力之間的相關性在統(tǒng)計上顯著,資產負債率越高、企業(yè)盈利能力越強,企業(yè)融資效率越低,該模型系數(shù)在統(tǒng)計上越顯著。要提高企業(yè)融資效率,應保證財務信息審計質量,注重會計師事務所聲譽,促進新三板市場會計信息有效傳遞。
[Abstract]:Taking the new three board enterprises as the research object and taking the reputation of accounting firms as the perspective, the regression model is established to demonstrate the correlation between the audit quality of the accounting firms and the enterprise financing efficiency. The results show that the relationship between the financing amount and the enterprise's audit of the top five firms is not statistically significant. In addition, the correlation between the amount of enterprise financing and the size of the enterprise is statistically significant. In addition, the correlation between enterprise financing amount and enterprise size is statistically significant, the larger the scale of the enterprise, the higher the enterprise financing, the coefficient of the model is statistically significant; the amount of enterprise financing and the assets of the enterprise are statistically significant. The correlation between debt ratio and enterprise profitability is statistically significant, the higher the asset liability ratio, the stronger the profitability of the enterprise, the lower the efficiency of the enterprise financing, the more significant the coefficient of the model is, the higher the financing efficiency of the enterprise, the quality of financial information audit should be guaranteed, the reputation of the accounting firm is emphasized, and the accounting letter of the new three board market should be promoted. The interest is transmitted effectively.

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本文編號：1777766