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本文基于管理分权的角度,以代理层级作为政府下放决策权的度量,研究金字塔控股结构对于我国国有上市公司会计师事务所需求的影响。研究发现,代理层级越多的国有上市公司越倾向于选择高质量的事务所——国际“四大”(或国内“十大”)事务所。研究表明公有制背景下,高质量的审计需求依赖于控股股东——政府监督国有上市公司管理者的需要。本文的研究结论对我国的国企改革也具有重要的意义。
Based on the perspective of decentralization, this paper uses agency level as a measure of decentralization of government to study the influence of the controlling structure of pyramid on the demand of China’s state-owned listed companies’ accounting firms. The study finds that the more listed state-owned listed companies are, the more they prefer high quality firms - the international “big four” (or the “top ten”) firms in China. The research shows that under the background of public ownership, the demand for high quality auditing relies on the need of the controlling shareholder, the government supervising the managers of state-owned listed companies. The conclusion of this paper is also of great significance to the reform of state-owned enterprises in our country.