在“上市公司的财务指标与审计意见类型相关性的实证分析”一文中,朱小平和余谦两位学者对非标准无保留审计意见类型与上市公司财务状况之间的关系作了非常有益的探讨,所用的统计分析方法规范。他们将研究样本分为预测和检验两组样本,对建立的模型进行了估计和预测检验,这在国内的文献中是不多见的;另外,本文对变量进行了正态型检验,发现都不符合正态分布,因 In the article “An Empirical Analysis of the Relevance of Financial Index and Audit Opinion of Listed Companies”, two scholars, Zhu Xiaoping and Yu Qian, made great contributions to the relationship between the non-standard and unqualified audit opinion types and the financial status of listed companies The discussion of statistical analysis methods used in the specification. They divide the research sample into two groups of prediction and test samples, and estimate and predict the established model, which is rare in the domestic literature. In addition, the paper tests the variables in normal type and finds that both Does not meet the normal distribution, due