內(nèi)部控制質(zhì)量、審計(jì)意見(jiàn)對(duì)企業(yè)商業(yè)信用融資的影響研究

——基于深交所上市中小企業(yè)的實(shí)證分析

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摘 要：以 2015—2020 年深交所中小板上市企業(yè)為研究樣本，對(duì)內(nèi)部控制質(zhì)量、審計(jì)意見(jiàn)、企業(yè)商業(yè)信用融資三者內(nèi)在關(guān)聯(lián)進(jìn)行實(shí)證檢驗(yàn)，結(jié)果表明：內(nèi)部控制質(zhì)量與商業(yè)信用融資呈正相關(guān)關(guān)系；內(nèi)部控制質(zhì)量對(duì)審計(jì)意見(jiàn)產(chǎn)生促進(jìn)作用；審計(jì)意見(jiàn)在內(nèi)部控制質(zhì)量促進(jìn)商業(yè)信用融資過(guò)程中發(fā)揮部分中介作用。

關(guān)鍵詞：內(nèi)部控制質(zhì)量；審計(jì)意見(jiàn)；商業(yè)信用 中圖分類號(hào)：F239.4; F832.51

文獻(xiàn)標(biāo)識(shí)碼：A

文章編號(hào)：1671-9247（2024）04-0012-07

Research on the Influence of Internal Control Quality and Audit Opinion onEnterprise Commercial Credit Financing

——Based on the Empirical Analysis of the Shenzhen Stock Exchange onListed Small and Medium-sized Enterprise Data

ZANG Hui

（School of Economics and Management， Ma’anshan University， Ma’anshan 243100， Anhui， China） Abstract：Taking small and medium-sized companies listed in Shenzhen Stock Exchange from 2015 to 2020 as the researchsample， the empirical tests on the inner correlation among internal control quality， audit opinion and enterprise commercial credit fi-nancing were conducted. The results showed that the internal control quality were positively correlated with commercial credit fi-nancing; the quality of internal control could facilitate the audit opinions; and audit opinions played a partial intermediary role in theprocess of internal control quality promoting commercial credit financing. Key words：internal control quality；audit opinion；commercial credit

一、引言

近年來(lái)，如何有效緩解企業(yè)面臨的融資約束問(wèn)題，上至國(guó)務(wù)院各部委下至地方政府頻頻發(fā)布減稅降費(fèi)和扶持政策，黨中央更是多次強(qiáng)調(diào)要提高直接融資比重，通過(guò)供應(yīng)鏈金融緩解企業(yè)融資難題。（剩余10618字）