| 产权关系、大股东侵占与注册会计师的监督效应 |
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| 引用本文： | 陈小林.产权关系、大股东侵占与注册会计师的监督效应[J].南方经济,2007,5(6):31-42. |
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| 作者姓名： | 陈小林 |
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| 作者单位： | 中南财经政法大学会计学院,武汉,430073 |
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| 摘 要： | 本文以1999年-2003年的4736家上市公司为研究对象，研究了产权关系对注册会计师监督效应的影响，研究发现，注册会计师更可能对民营上市公司出具非标准意见，仅仅对民营上市公司控股股东的利益侵占行为发挥了监督作用。
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| 关 键 词： | 产权关系 利益侵占 监督效应 |
| 文章编号： | 1000-6249（2007）06-0031-012 |
Ownership, Controlling Owner's Tunnelling and CPA's Supervising Effect |
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| Xiaolin Chen.Ownership, Controlling Owner''''s Tunnelling and CPA''''s Supervising Effect[J].South China journal of Economy,2007,5(6):31-42. |
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| Authors: | Xiaolin Chen |
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| Institution: | Xiaolin Chen |
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| Abstract: | The paper based on 4736 listed companies of Chinese securities market from 1999 to 2003 to research that ownership and CPA's supervising effect.The results find that the CPA more probability to refer the unclean opinion in private listed companies,and only supervise the private listed companies controlling owner's tunneling. |
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| Keywords: | Ownership Tunneling Supervising Effect |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
