民营上市公司政治关系与审计师选择——以浙江省为例答案.doc

PAGE II PAGE III 民营上市公司政治关系与审计师选择 ——以浙江省为例 摘 要 随着改革开放的发展，我国资本市场进入了一个新的阶段——新兴与转轨并存，但是政府仍然控制着稀缺资源。民营企业面对的各种市场环境越来越复杂，与政府建立政治关系成了历史的必然趋势。本文以2010年——2011年浙江省民营上市公司为样本，实证研究了民营企业政治关系与审计师选择之间的联系。研究发现，浙江省民营上市公司若存在政治关系，则更倾向于选择“十大”会计师事务所，而且企业高管的政治级别越高越倾向于选择高质量的审计师。 关键词 政治关系；审计师选择 Political relations of private listed Corporation and auditor choice ——Zhejiang province as an example ABSTRACT With the development of reform and opening up, Chinas capital market into the emerging and transition stage of coexistence, but the government still controls a scarce resource. Facing a variety of complex market environment, business and government to establish political relations into historical trends. 2010 - 2011 Private Listed Companies in Zhejiang Province as samples, empirical studies of the relationship between corporate political relationships with the auditor selection. The study found that private listed companies in Zhejiang Province of political relations, more likely to choose the Top Ten accounting firms, but also the political level of the corporate executives tend to choose higher quality auditors. KEY WORDS political relations; Auditor Choice 目 录  TOC \o 1-3 \h \z \u   HYPERLINK \l _Toc356932207 摘 要  PAGEREF _Toc356932207 \h I  HYPERLINK \l _Toc356932208 ABSTRACT  PAGEREF _Toc356932208 \h II  HYPERLINK \l _Toc356932209 前言  PAGEREF _Toc356932209 \h 1  HYPERLINK \l _Toc356932210 1 文献回顾  PAGEREF _Toc356932210 \h 2  HYPERLINK \l _Toc356932211 2 研究假设及模型建立  PAGEREF _Toc356932211 \h 2  HYPERLINK \l _Toc356932212 2.1 理论分析及假设  PAGEREF _Toc356932212 \h 3  HYPERLINK \l _Toc356932213 2.2 模型的建立及说明  PAGEREF _Toc356932213 \h 3  HYPERLINK \l _Toc356932214 3 实证结果及分析  PAGEREF _Toc356932214 \h 5  HYPERLINK \l _Toc356932215 3.1 样本选择和数据来源  PAGEREF _Toc356932215 \h 5  HYPERLINK \l _Toc356932216 3.2 实证结果分析  PAGEREF _Toc356932216 \h 5  HYPERLINK \l _Toc356932217