企業di)獠bu)審計對(dui)信貸(dai)決策(ce)有實di)首饔寐穡俊   謚械de)數據的(de)比(bi)較研究
  
DOI︰
中文關(guan)鍵詞(ci):  外部(bu)審計;信貸(dai)決策(ce);信貸(dai)風(feng)險;形式作用;實di)首饔/span>
英文關(guan)鍵詞(ci):external audit: credit decisions: credit risk: form function: substantial function.
基金項目:
作者單(dan)位
葉dun)痙feng) 覃秀鋒(feng) 廣(guang)西財(cai)經學院 
摘要點(dian)擊次(ci)數: 464
全文下載次(ci)數: 498
中文摘要:
      信貸(dai)資源ci)侵泄笠檔(dang)鬧饕 式鵠叢(cong)矗(chu) 峒菩畔 謔諧chang)配置資源chun)浦蟹fa)揮著重要的(de)引導(dao)作用。利用世界銀行調(diao)查(cha)的(de)中德(de)兩國數據,創(chuang)新性研究了企業di)獠bu)審計在信貸(dai)決策(ce)中的(de)形式作用與實di)首饔謾Q芯拷 允荊何夜卸dui)申請貸(dai)款企業di)岢chu)外部(bu)審計的(de)要求,但(dan)外部(bu)審計並(bing)不(bu)能幫(bang)助企業di)岣gao)貸(dai)款可得(de)性以及ao)檔(dang)偷di)押要求;而(er)在德(de)國,企業di)獠bu)審計顯著提高(gao)了信貸(dai)可得(de)性,降dang)土說di)押要求。這說de)鰨 夜笠堤(di) gong)的(de)外部(bu)審計在申請貸(dai)款中並(bing)沒有獲得(de)實di)市岳媯 geng)多(duo)表(biao)現為一種形式。相關(guan)部(bu)門應不(bu)斷(duan)規(gui)範(fan)duan)夜蠹浦貧du)體系di)氤閑派桃禱(dao)肪(fang)常(chang) 岣gao)企業di)獠bu)審計在信貸(dai)決策(ce)的(de)價值dai)/span>
英文摘要:
      Credit resources are the main source of funds for Chinese enterprises, and accounting information plays an important guiding role in the market allocation of resources. It made a research about the role of external audit of enterprise on credit decisions in the our country with the data of world bank survey above China and Germany. The results showed that: external audit is unable to help enterprises improve their loan availability and lower their collateral requirements, despite our bank has proposed the requirements of external audit to enterprise loan applications; In Germany, audit financial statements significantly improve the credit availability and reduce the collateral requirements. This shows that enterprise in our country provide audited financial statements has no substantial effect on loan application, but more often a form; In addition, this requirements can be perceived as a way to transfer credit risk. Relevant departments should continue to standardize our audit system and the integrity of business environment and improve the value of corporate external audit in the credit decision-making.
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