公司治理、审计任期与盈余管理研究

通过2007—2009年沪市A股制造业公司数据，分析公司治理要素对审计任期的影响，进而分析公司治理和审计任期两者对盈余管理的联合影响，研究发现：股权均衡度、董事长总经理两职合一、董事会会议次数与审计任期正相关，董事会规模与审计任期负相关；公司治理水平与盈余管理程度存在负相关。上市公司应该分散股权集中度、进一步发挥董事会功能以提高公司治理水平，稳定审计关系；此外，我国可以根据公司治理水平的高低选择性实施注册会计师定期轮换制度。

Research on Corporate Governance, Audit Term and Surplus Managing

Using dates from 2007 -2009 of manufacturing companies listed in Shanghai stock, this paoer analyzes the impacts of corporate governance on audit term, and then makes further discussion of the joint impacts of corporate governance and audit term on surplus managing. The result shows that equity balanced degree, board independence and board meeting times have positive relationship with audit term, and that the size of the board and audit term are negatively related, and that the condition of corporate governance and surplus managing degree are positive related. Listed companies should take actions such as increasing equity balanced degree, raising the proportion of independent directors of the board and playing the board＇ s functions to improve corporate governance level and then stable the audit relationship. And the audit rotation system can be selectable according to the listed companies＇ conditions of corporate governance.