审计意见对贷款续新决策影响的研究.pdf

因变量的计算更具准确性。利用上市公司的数据计算贷款发放量是以企业年末银 行借款余额减去年初银行借款余额之差来表示，本文的贷款发放量是商业银行当 年实际上贷给企业的数额。数据较前者精确。利用上市公司的数据计算的利率是 利息支出/贷款额，财务报表利息支出包括短期贷款利息和长期贷款利息，无法 区分。本文直接选取商业银行当年发放短期贷款的利率。数据精确。获取上市公 司数据无法取得贷款担保情况，本文引入贷款方式，使得模型更加完整。 本文的创新点之二是在前人对会计师审计意见对商业银行贷款续新的作用 研究的基础上，又加入内部审计意见，利用多元回归模型验证内部审计意见对贷 款续新决策的影响。在内部审计意见对贷款决策作用理论的基础上提供了实证研 究。使商业银行更加注重内部审计意见对贷款决策的影响以及对信贷风险管理全 过程的作用。 关键词：审计意见；贷款续新决策；多元回归 万方数据 Research on The Impact of Audit Opinion on Renewed Bank Loans Abstract Economic agents due to information asymmetry, lack of dependence, communication and trust between each other, is bound to need a monitoring and verification mechanism, and a certified public accountant and internal audits can provide this effect, to solve the problem of asymmetric information, and to impact on the decision-making of related subjects. In the process of credit management, CPA audit can solve the problem of asymmetric information between borrowers and commercial banks, CPA audit opinion, is the height of CPA audit summary and generalization, having a certain impact on credit decisions. Internal audit resolves information asymmetry between delegator of the commercial banks and credit managers, with the transformation of the internal audit function, commercial banks pay more attention to the role of internal audit in the credit risk management. From no effect to participating in the whole process of credit risk management, the impact of internal audit opinion on lending decisions is also growing,. About the impact of CPA audit opinion on lending decisions, there have been many previous studies, but studies about the effects of the internal audit opinion on lending decisions are not many. Based predecessors, selecting the perspective of credit and debt, short-term lending decisions acts as the starting point, the paper uses multi