本文關(guān)鍵詞：產(chǎn)權(quán)背景、審計(jì)意見與銀行貸款成本　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：企業(yè)在發(fā)展壯大的過程中難免會(huì)遇到各種各樣的資本約束,在企業(yè)內(nèi)部資金難以滿足企業(yè)日常經(jīng)營(yíng)和投資需要時(shí),企業(yè)便需要進(jìn)行外部融資。雖然自1992年起我國(guó)資本市場(chǎng)的蓬勃發(fā)展給企業(yè)的資本市場(chǎng)直接融資帶來了更為廣闊的平臺(tái),但是企業(yè)仍然傾向于負(fù)債融資的間接融資方式,再加上我國(guó)的債券市場(chǎng)尚不發(fā)達(dá),銀行貸款便成為了上市公司主要的融資渠道。據(jù)統(tǒng)計(jì),在1993-2008年間,我國(guó)企業(yè)發(fā)行股票(A/B)的籌資額22796億元相當(dāng)于銀行貸款籌資額283490億元的8.04%,與債券籌資22247億元大體相當(dāng)。 銀行貸款利率市場(chǎng)化的改革正在緊鑼密鼓的推行中,金融機(jī)構(gòu)被允許在央行公布的基準(zhǔn)利率基礎(chǔ)上自主確定貸款利率,這意味著銀行擁有了對(duì)利率的自主決定權(quán)。在這種情況下,作為資金供給方的銀行將更加看重信息的真實(shí)、可靠。但現(xiàn)實(shí)中往往由于信息不對(duì)稱現(xiàn)象的難以有效避免以及信貸員自身知識(shí)結(jié)構(gòu)的局限,銀行無法獲得可靠的財(cái)務(wù)信息進(jìn)行信貸風(fēng)險(xiǎn)控制,往往難以保證每筆信息、都能得到有效的甄別。因此,銀行不得不持有更為謹(jǐn)慎的態(tài)度,通過提高審查標(biāo)準(zhǔn)、提高貸款成本等一系列的方式降低自身的風(fēng)險(xiǎn),這無疑增加了企業(yè)的貸款難度和貸款成本。 而負(fù)債融資尤其是銀行貸款是我國(guó)企業(yè)主要的融資渠道,企業(yè)面臨這樣一個(gè)嚴(yán)峻的形勢(shì),為獲取更多的貸款、謀求更低的債務(wù)成本,就必須采取相應(yīng)措施保障自身信息的客觀可信度。但如何才能找到恰當(dāng)?shù)拇胧﹣肀Ｕ闲畔⒌目陀^可信度呢?銀行能相信企業(yè)所采取的措施的權(quán)威性嗎?眾所周知,貸款契約是保障債權(quán)人利益的重要機(jī)制,為能及時(shí)了解自身權(quán)益的實(shí)際狀況并適時(shí)采取措施,債權(quán)人需要獲得真實(shí)、可靠的信息,故債權(quán)人需要獨(dú)立的第三方提供有效監(jiān)督。并且,為實(shí)現(xiàn)合作的持續(xù)和穩(wěn)定,借款企業(yè)也會(huì)產(chǎn)生高質(zhì)量的獨(dú)立審計(jì)需求,在證明公司所貸資金的合法性和有效性的同時(shí),以契合債權(quán)人的要求,降低企業(yè)未來的銀行貸款成本。無疑,銀行與企業(yè)都迫切需要一個(gè)獨(dú)立于企業(yè)和銀行的第三方,以尋求最佳協(xié)同效應(yīng)。獨(dú)立審計(jì)勢(shì)必成為架起企業(yè)和銀行間橋梁的最佳對(duì)象,其按照公認(rèn)的原則對(duì)會(huì)計(jì)進(jìn)行“鑒證”和“監(jiān)督”,出具恰當(dāng)?shù)膶徲?jì)意見,對(duì)企業(yè)會(huì)計(jì)信息進(jìn)行斷言和聲明,一方面,獨(dú)立審計(jì)能起到提高會(huì)計(jì)信息可信度的作用,另一方面,又能基于第三方的專業(yè)性和規(guī)模效應(yīng)從而降低企業(yè)和銀行的成本。 因此,本文在分析了國(guó)內(nèi)外學(xué)者相關(guān)研究的基礎(chǔ)上首先對(duì)審計(jì)意見對(duì)銀行貸款成本的影響進(jìn)行研究,考察獲得標(biāo)準(zhǔn)審計(jì)意見和非標(biāo)準(zhǔn)審計(jì)意見的企業(yè)其銀行貸款成本的差異。此外,審計(jì)意見對(duì)銀行貸款決策的影響可能因不同的環(huán)境條件而有所差異,并且,已有學(xué)者研究發(fā)現(xiàn)銀行對(duì)于不同產(chǎn)權(quán)背景貸款企業(yè)的會(huì)計(jì)信息質(zhì)量要求不同。基于以上考慮,本文擬在產(chǎn)權(quán)理論、契約理論以及信息不對(duì)稱理論的基礎(chǔ)上對(duì)審計(jì)意見與銀行貸款成本之間的關(guān)系進(jìn)行研究,進(jìn)一步剖析獨(dú)立審計(jì)與銀行貸款契約之間的關(guān)系,是否隨著債務(wù)企業(yè)產(chǎn)權(quán)的不同而發(fā)生變化,由此探討在不同企業(yè)產(chǎn)權(quán)背景下銀行債務(wù)契約中獨(dú)立審計(jì)的作用或治理效應(yīng)。 全文由六章組成。 第一章,引言。本章首先介紹了論文的研究背景,接下來提出了本文的研究問題,闡述了研究的理論意義與實(shí)踐意義,然后介紹了論文研究思路、研究方法以及文章基本框架。 第二章,文獻(xiàn)綜述。本章在分析了以往審計(jì)意見與銀行貸款契約以及企業(yè)產(chǎn)權(quán)背景與銀行貸款契約的研究結(jié)果后,總結(jié)發(fā)現(xiàn)國(guó)內(nèi)外采用實(shí)驗(yàn)研究的方法探討審計(jì)意見的信貸決策有用性所獲得的結(jié)論并不一致,采用問卷調(diào)查法的研究文獻(xiàn)太少,但是,用檔案式研究得到的結(jié)論基本肯定了審計(jì)意見對(duì)銀行貸款契約的影響。另外,還發(fā)現(xiàn)企業(yè)產(chǎn)權(quán)背景的差異的確造成了會(huì)計(jì)信息在銀行貸款契約中的不同影響。 第三章,理論基礎(chǔ)和研究假設(shè)。本章以產(chǎn)權(quán)理論、契約理論和信息不對(duì)稱理論為基礎(chǔ),考察企業(yè)產(chǎn)權(quán)背景、審計(jì)意見與銀行貸款決策的關(guān)系,進(jìn)而提出本文的研究假設(shè)：(1)假設(shè)1：在其他條件相同的情況下,較之于被出具標(biāo)準(zhǔn)審計(jì)意見的企業(yè),被出具非標(biāo)準(zhǔn)審計(jì)意見的企業(yè)的銀行貸款成本更高。(2)假設(shè)2：在其他條件相同的情況下,國(guó)有企業(yè)獲得的審計(jì)意見對(duì)銀行貸款成本的影響小于非國(guó)有企業(yè),即標(biāo)準(zhǔn)審計(jì)意見所導(dǎo)致的國(guó)有企業(yè)貸款成本降低的程度低于非國(guó)有企業(yè)貸款成本降低的程度,非標(biāo)準(zhǔn)審計(jì)意見所導(dǎo)致的國(guó)有企業(yè)貸款成本增加的幅度小于非國(guó)有企業(yè)貸款成本增加的幅度。 第四章,研究設(shè)計(jì)。本章首先說明樣本選擇的標(biāo)準(zhǔn)和數(shù)據(jù)的來源,并在借鑒相關(guān)研究的基礎(chǔ)上設(shè)定了本文研究的模型。文章選取了2006—2010年深滬兩市上市的A股非金融類的公司為初始樣本,以銀行貸款成本作為被解釋變量,解釋變量為上年度審計(jì)意見類型、企業(yè)產(chǎn)權(quán)性質(zhì)以及企業(yè)產(chǎn)權(quán)性質(zhì)和上年度審計(jì)意見類型的交乘項(xiàng),此外,本文借鑒了Kim(2007)、李海燕等(2008)、范文宣(2012)的研究,選取以下指標(biāo)作為研究的控制變量：公司規(guī)模、債務(wù)規(guī)模、貸款期限結(jié)構(gòu)、ROA、流動(dòng)比率、營(yíng)業(yè)收入增長(zhǎng)率、總資產(chǎn)周轉(zhuǎn)率、權(quán)益乘數(shù)。 第五章,實(shí)證檢驗(yàn)。本章首先對(duì)研究變量進(jìn)行描述性統(tǒng)計(jì),緊接著對(duì)上年度審計(jì)意見類型和企業(yè)產(chǎn)權(quán)性質(zhì)進(jìn)行單變量檢驗(yàn),然后采用相關(guān)性分析和檔案式研究的方法驗(yàn)證研究假設(shè)與回歸結(jié)果是否相符,并做出合理的解釋,最后,對(duì)模型進(jìn)行了穩(wěn)健性檢驗(yàn)。 第六章,結(jié)論與啟示。本章總結(jié)了研究的結(jié)論,并給出了相應(yīng)的啟示,提出了相關(guān)政策建議,最后,指出了本文研究的局限性以及后續(xù)研究的方向。 本文的研究方法：在對(duì)產(chǎn)權(quán)背景、審計(jì)意見與銀行貸款成本三者之間的內(nèi)在聯(lián)系進(jìn)行相關(guān)理論分析后,選取A股市場(chǎng)非金融類企業(yè)五年的數(shù)據(jù)進(jìn)行實(shí)證研究,建立模型,對(duì)假設(shè)進(jìn)行驗(yàn)證,從而得出文章的研究結(jié)論。 本文的研究結(jié)論：第一,在其他條件相同的情況下,較之于被出具標(biāo)準(zhǔn)審計(jì)意見的企業(yè),被出具非標(biāo)準(zhǔn)審計(jì)意見的企業(yè)其銀行貸款成本更高,這說明非標(biāo)準(zhǔn)審計(jì)意見在借貸市場(chǎng)中具有顯著信息含量；第二,企業(yè)產(chǎn)權(quán)性質(zhì)和上年度審計(jì)意見類型的交乘項(xiàng)回歸系數(shù)為負(fù)值,在5%的限制水平下顯著,說明當(dāng)企業(yè)為國(guó)有企業(yè)時(shí),非標(biāo)準(zhǔn)審計(jì)意見對(duì)銀行貸款成本的影響被削弱,即標(biāo)準(zhǔn)審計(jì)意見所導(dǎo)致的國(guó)有企業(yè)貸款成本降低的程度低于非國(guó)有企業(yè)貸款成本降低的程度,非標(biāo)準(zhǔn)審計(jì)意見所導(dǎo)致的國(guó)有企業(yè)貸款成本增加的幅度小于非國(guó)有企業(yè)貸款成本增加的幅度。 本文的創(chuàng)新之處： 第一,在研究上年度審計(jì)意見類型對(duì)銀行貸款成本基礎(chǔ)上加入了上年度審計(jì)意見與企業(yè)產(chǎn)權(quán)性質(zhì)的交乘項(xiàng),以考察企業(yè)產(chǎn)權(quán)性質(zhì)對(duì)審計(jì)意見在銀行貸款成本定價(jià)中的調(diào)節(jié)作用。多元回歸結(jié)果表明交乘項(xiàng)對(duì)被解釋變量具有顯著影響,交乘項(xiàng)的系數(shù)為負(fù)值,在5%的限制水平下顯著,說明當(dāng)企業(yè)為國(guó)有企業(yè)時(shí),非標(biāo)準(zhǔn)審計(jì)意見對(duì)銀行貸款成本的影響被削弱。 第二,本文所獲得的結(jié)論充實(shí)了審計(jì)意見決策有用性方面的文獻(xiàn),尤其是不同企業(yè)產(chǎn)權(quán)背景的考慮,豐富了銀行貸款契約方面的研究成果,為審計(jì)意見在借貸市場(chǎng)中的決策有用性提供了更全的經(jīng)驗(yàn)支持,實(shí)現(xiàn)有效降低貸款成本。 第三,由本文的研究結(jié)果觀之利用審計(jì)意見的各方主體應(yīng)積極采取措施以進(jìn)一步提高審計(jì)意見的有用性。就審計(jì)方而言,必須加強(qiáng)審計(jì)制度建設(shè)、提高注冊(cè)會(huì)計(jì)師專業(yè)勝任能力、強(qiáng)化事務(wù)所質(zhì)量控制、向使用者解釋審計(jì)意見的作用與局限,努力改善審計(jì)信息的可理解性。作為主要債權(quán)人的銀行方則應(yīng)該提高使用審計(jì)意見的“動(dòng)力”和“能力”,進(jìn)行信貸決策時(shí)充分使用審計(jì)意見所傳達(dá)的信號(hào),提高信貸決策的有效性,另外,也要加強(qiáng)信貸員相關(guān)知識(shí)的培訓(xùn),減少不必要的損失。政府則應(yīng)該適度減少對(duì)銀行貸款行為的干預(yù),讓銀行擁有更多更獨(dú)立自主的信貸決策權(quán),進(jìn)一步推進(jìn)銀行業(yè)市場(chǎng)化進(jìn)程,加快建立競(jìng)爭(zhēng)性的市場(chǎng)環(huán)境,使銀行自負(fù)盈虧,同時(shí),也使得獨(dú)立審計(jì)更為有效發(fā)揮其在信貸市場(chǎng)中的作用。 本文的研究局限主要體現(xiàn)在以下幾個(gè)方面： 第一,文章限于數(shù)據(jù)獲取的難度,以財(cái)務(wù)費(fèi)用作為利息支出額的粗略估計(jì)值,將被解釋變量銀行貸款成本定義為財(cái)務(wù)費(fèi)用/(短期借款+長(zhǎng)期借款),事實(shí)上,企業(yè)財(cái)務(wù)費(fèi)用含了很多方面的內(nèi)容,比如：利息支出、利息收入等,雖然本文最后考慮剔除利息收入的情況下對(duì)模型進(jìn)行了穩(wěn)健性檢驗(yàn),但由于利息收入的數(shù)據(jù)較難獲取,樣本量不夠豐富,因此,銀行貸款成本這個(gè)變量仍然存在不小的噪音,可能會(huì)影響文章的最終結(jié)論。 第二,本文的樣本選自于CSMAR數(shù)據(jù)庫(kù)中2006年到2010年深滬兩市上市的A股非金融類公司的數(shù)據(jù),由于在選取樣本時(shí),已限定范圍為上市公司,而已上市公司中國(guó)有企業(yè)的比重較大,因此,存在影響本文關(guān)于企業(yè)產(chǎn)權(quán)性質(zhì)相關(guān)研究的結(jié)論的可能,限于數(shù)據(jù)獲取的難度,難以對(duì)此影響進(jìn)行更深入的探討,望后續(xù)研究進(jìn)一步對(duì)結(jié)論進(jìn)行驗(yàn)證。 第三,本文并未對(duì)企業(yè)進(jìn)行行業(yè)類別的劃分,未來的研究可以分行業(yè)進(jìn)行更深層次的研究。
[Abstract]:Capital enterprises will inevitably encounter various constraints in the process of development and growth, in the enterprise internal funds to meet the daily management of the enterprise and the need of investment, enterprises need external financing. Although since 1992 the vigorous development of China's capital market to the capital market direct financing brings a broader platform, indirect but financing enterprises still prefer debt financing, coupled with China's bond market is not developed, bank loans have become the main financing channels for listed companies. According to statistics, during 1993-2008, China's enterprises offering (A/B) financing amount of 22796 billion yuan equivalent to bank loan financing $283490 8.04% yuan, and 22247 yuan bond financing roughly.
The reform of the bank loan interest rate marketization is the implementation of financial institutions in wildly beating gongs and drums, were allowed to independently determine lending rates in the benchmark interest rate announced by the central bank, which means that the bank has the right to decide their own interest. In this case, as the capital of the supply side of the bank will be more valued information is true, but reliable. In reality, often because of the information asymmetry phenomenon is difficult to avoid and Xindaiyun the knowledge structure of the limitations, the bank can not get reliable financial information for credit risk control, are often difficult to guarantee that every information can be effectively screened. Therefore, banks have to hold a more cautious attitude, by raising the standard of review, improve the loan the cost of a series of ways to reduce their risk, it will increase the cost and difficulty of loan lending business.
While the debt financing especially bank loans are the main financing channels of China's enterprises, enterprises are facing such a grim situation, in order to obtain more loans to lower the cost of debt, we must take corresponding measures to guarantee the credibility of the objective information. But how to find appropriate measures to protect the information of objective credibility? The authority of the bank can believe that enterprises take measures? As everyone knows, loan contract is an important mechanism to protect the interests of creditors, for the actual situation can timely understanding of their rights and take timely measures, creditors need to obtain the true and reliable information, so the creditors need to provide effective supervision and independent third party. And, for the realization of cooperation the continuous and stable, independent audit demand loan companies will have a high quality, in the proof of company funds to lend legitimacy and effectiveness at the same time, in order to Fit the requirements of creditors, reduce the cost of bank loans to enterprises in the future. Undoubtedly, banks and enterprises are in urgent need of an independent enterprise and the bank's third party, in order to find the best synergistic effect. The independent audit is bound to become the best object set up a bridge between enterprises and banks, in accordance with the accepted principles of accounting for "verification" and "supervision", issued by the appropriate audit opinions on accounting information of assertions and statements, on the one hand, independent audit can play the role of improving the accounting information credibility, on the other hand, and the third party professional and scale effect based on enterprise and bank so as to reduce the cost.
Therefore, based on the analysis of the domestic and foreign research on the first of the cost of bank loans to the audit opinion research, study the differences of standard audit opinion and non-standard audit opinion the enterprise cost of bank loans. In addition, the effect of audit opinions on bank loan decisions may be due to different environmental conditions the differences, and some scholars found that the bank for the quality of accounting information of different property loan enterprises require different background. Based on the above considerations, this paper intends to property rights theory, contract theory and information asymmetry theory to study the relationship between the audit opinion and the cost of bank loans, further analysis of the relationship between independent audit and bank loans as the debt contract, whether enterprise property rights changes, thus to explore the different property rights of enterprises under the background of silver The role of independent audit in the debt contract or the effect of governance.
The full text is composed of six chapters.
The first chapter is the introduction. This chapter first introduces the research background of the paper, then puts forward the research questions in this paper, expounds the theoretical significance and practical significance of the research, and then introduces the research ideas, research methods and basic framework of the article.
The second chapter is literature review. This chapter in the analysis of the research results of previous audit opinion and bank loan contract and enterprise property rights background and bank loan contract after the conclusion obtained by experimental methods at home and abroad to explore the audit opinion of the credit decision usefulness of inconsistent literature questionnaire too little, however, obtained by archival research conclusion basically affirmed the effect of audit opinion on the bank loan contract. In addition, also found differences in background of enterprise property rights do cause different effects of accounting information in bank loans in the contract.
The third chapter, the theoretical basis and research hypothesis. In this chapter, the theory of property rights, contract theory and information asymmetry theory, research background of enterprise property rights, the relationship between auditing opinion and bank loan decision-making, then put forward the hypothesis of this study: (1) hypothesis 1: under the same conditions, compared with the standard was issued the audit opinion of the enterprise, non-standard audit opinions issued corporate bank loans cost more. (2) hypothesis 2: under the same conditions, the state-owned enterprises receive audit opinion on the impact of bank loan cost less than the non state-owned enterprises, resulting in the standard audit opinions of state-owned enterprises to reduce the cost of the loan the degree is lower than that of non state-owned enterprises to reduce the cost of the loan, resulting in non-standard audit opinions of state-owned enterprises loan costs less than non-state-owned enterprises loan cost increase.
The fourth chapter, the research design. This chapter first explain the sources of sample selection and data standard, and set the model studied in this paper based on relevant research. The paper selected 2006 2010 two cities of Shenzhen and Shanghai listed A shares of non-financial companies as the initial sample, with the cost of bank loans as the explanatory variable the explanatory variables, for the year on the type of audit opinion, the enterprise property rights and enterprise property rights and audit opinion in the last year of the product, in addition, we use Kim (2007), Li Haiyan (2008), Fan Wenxuan (2012) studies, select the following indicators as control variables of the study: company size, debt the scale of the loan term structure, ROA, liquidity ratio, revenue growth rate, total asset turnover and equity multiplier.
The fifth chapter, the empirical test. This chapter firstly studies the variable descriptive statistics, followed by univariate tests on the annual audit opinion types and their property rights, then uses the method of correlation analysis and records to verify the research hypotheses and regression results are consistent, and make reasonable explanation, finally, to test the stability the model.
The sixth chapter is the conclusion and inspiration. This chapter summarizes the conclusions of the study, gives the corresponding inspiration, and puts forward relevant policy recommendations. Finally, it points out the limitations of this research and the direction of future research.
The research methods of this paper: in the background of property rights, the intrinsic link between the audit opinion and the cost of bank loans of the three related theoretical analysis, select the A shares market of non-financial companies five years of data for empirical research, establish a model to verify the hypothesis, and comes to a conclusion of this paper.
The conclusion of this paper: first, under the same conditions, compared with the standard audit opinion, non-standard audit opinions issued the enterprise the cost of bank loans is higher, indicating that the non standard audit opinion has significant information content in the loan market; second, regression coefficients by negative enterprises the nature of property rights and the annual audit opinion type, significant restrictions on the 5% level, when the enterprise is state-owned enterprises, non standard audit opinion on the cost of bank loans is weakened, resulting in the standard audit opinions of state-owned enterprises to reduce the cost of the loan is less than the non state-owned enterprises loans to reduce the cost of the degree. In the non standard audit opinion of state-owned enterprises loan costs less than non-state-owned enterprises loan cost increase.
The innovation of this article:
First, in the research on the annual audit opinion on the basis of the cost of bank loans to the annual auditing opinions and enterprise property right product, in order to examine the nature of enterprise property rights to regulate the pricing of audit opinion in the cost of bank loans. Multiple regression results showed that the product was to have significant influence over variables. Take the coefficient is negative and significant in limiting the level of 5%, when the enterprise is state-owned enterprises, non standard audit opinion on the cost of bank loans is weakened.
Second, the conclusion in this paper enrich the audit opinion decision usefulness in the literature, especially the different enterprise property background, enrich the research on the bank loan contract, provides a more complete experience for audit opinion in the loan market decision usefulness, effectively reduce the cost of loans.
The third main parties, from the results of this study on the use of audit opinion should take active measures to further improve the usefulness of the audit opinion. We must strengthen party audit, audit system construction, improve the professional competence of CPA firms, strengthen quality control, explain the role and limitations of the audit opinion to the user, to improve the audit understanding the information. As the main creditor banks should improve the audit opinion of the "power" and "ability", the signal making credit decisions to make full use of audit opinion communication, improve the effectiveness of the credit decision, in addition, to strengthen the credit staff training, reduce unnecessary losses the government should be moderate. To reduce bank lending behavior intervention, to allow banks to have more credit decision-making more independent, further push into the banking industry city At the same time, it makes independent audit more effective to play its role in the credit market.
The limitations of this study are mainly reflected in the following aspects:
First, the article is limited to the difficulty of data acquisition, a rough estimate of the amount of interest payments to financial expenses will be interpreted as the value, definition of cost variable bank loans for financial expense / (short-term borrowings + long-term loans), in fact, the financial costs of enterprises with many aspects, such as interest expense, interest income, though finally, consider the case of excluding interest income model to test the stability, but because the interest income data are difficult to obtain, the sample size is not abundant enough, therefore, the cost of bank loans this variable is still not a small noise, may affect the final conclusions of the article.
Second, the sample is selected from the CSMAR database from 2006 to 2010, the two cities of Shenzhen and Shanghai listed A shares of non-financial corporate data, due to the selected samples, the defined range of listed companies, listed companies only Chinese enterprises accounted for a larger proportion, therefore, the influence on the enterprise property rights related research conclusion may be limited to the difficulty of data acquisition, which is difficult to be investigated further, hope further studies on the conclusion was verified.
Third, this article does not divide the industry category, and the future research can be further studied in the industry.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.4;F239.4

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本文編號(hào)：1368183