| 审计意见、高管薪酬与公司治理——来自中国资本市场的经验证据 |
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| 引用本文： | 陈华,王海燕.审计意见、高管薪酬与公司治理——来自中国资本市场的经验证据[J].财会通讯,2011(15). |
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| 作者姓名： | 陈华 王海燕 |
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| 作者单位： | 北京城市学院;新疆财经大学会计学院; |
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| 摘 要： | 本文以我国证券市场1998至2008年的上市公司为样本,通过考察审计意见对管理层薪酬的影响,研究外部审计在解决第一类委托代理问题过程中的公司治理功能。研究发现:在控制公司业绩、公司资产负债率、公司规模及公司内部治理等因素的情况下,外部独立审计意见类型对公司高管层薪酬具有显著影响,而公司董事长与总经理两职是否分离是影响外部独立审计治理效应有效发挥的重要因素。
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| 关 键 词： | 高管薪酬 审计意见 公司治理 |
Audit Opinions,Compensation Schemes of Management and Corporate Governance |
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| Chen Hua Wang Haiyan.Audit Opinions,Compensation Schemes of Management and Corporate Governance[J].Communication of Finance and Accounting,2011(15). |
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| Authors: | Chen Hua Wang Haiyan |
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| Institution: | Chen Hua Wang Haiyan(Beijing City University,Beijing 100083,Accounting School,Xinjiang University of Finance & Economics,Urumqi,Xinjiang 830012) |
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| Abstract: | Taking listed company of China Securities Market from 1998 to 2008 as samples to check the sensitive effects of audit opinions on the compensation schemes of management,the company governance functions of external audit is studied in the process of resolving the first kind of principal-agent problems.The data analysis shows that external audit has remarkable influence on the compensation schemes of management after controlling the impact of assets profit rate,asset-liability ratio,company's size and interna... |
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| Keywords: | Management compensation Audit opinion Corporate governance |
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