| 行业专长与审计质量非对称性：来自我国三大产业群的证据 |
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| 引用本文： | 郑建明,张建平,王 敏.行业专长与审计质量非对称性：来自我国三大产业群的证据[J].科学决策,2009(1):41-49. |
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| 作者姓名： | 郑建明 张建平 王 敏 |
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| 作者单位： | 1. 对外经济贸易大学,国际商学院,北京,100029
2. 毕马威华振会计师事务所,北京,100872 |
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| 基金项目： | 国家社科基金（07&ZD023） |
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| 摘 要： | 行业专长是影响会计师事务所审计质量的重要因素。本文研究了我国三大产业群的行业专长与审计质量之间的关系。研究显示，具有行业专长的会计师事务所确实能够更有效地约束正向盈余管理，从而提高了审计质量，但对负向盈余管理的约束效应并不明显，行业专长对审计质量的影响存在非对称性。其原因在于，不同方向的盈余管理给会计师事务所带来的风险和诉讼压力是不同的，负向盈余管理较少受到监管机构的关注且容易屈从于客户的压力。因此，提高会计师事务所的行业专长和审计独立性，改革和完善公司治理结构，加大外部监管和违规处罚力度，是提高审计质量的根本出路。
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| 关 键 词： | 行业专长 盈余管理 审计质量 |
Industry Upgrading in Perspective of Global Value Chain and Development Strategy of Industrial Park |
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| LIU You-jin,YU Chun-guang and LIU Tian-yu.Industry Upgrading in Perspective of Global Value Chain and Development Strategy of Industrial Park[J].Scientific Decision-Making,2009(1):41-49. |
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| Authors: | LIU You-jin YU Chun-guang and LIU Tian-yu |
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| Institution: | 1.School of Business;Hunan University of Science and Technology;Xiangtan 411201;China;2.School of Business;Central South University;Changsha 410083;3.School of Economics and Management;Tsinghua University;Beijing 100084;China |
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| Abstract: | Industrial Park has become important growth pole of regional economy.The theory of global value chain is a new developing theory which it fuse microscopic and macroscopic view to re-examine completely economic organization and development under economic globalization.The basic meaning of global value chain and industrial upgrading in perspective of it were discussed in this paper firstly,then the characteristics and main models of the industrial upgrading were analyzed.Finally combining with the concrete si... |
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| Keywords: | Global Value Chain Industry Upgrading Industrial Park Strategy selection |
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