摘要
本文以我国证券市场1998至2008年的上市公司为样本,通过考察审计意见对管理层薪酬的影响,研究外部审计在解决第一类委托代理问题过程中的公司治理功能。研究发现:在控制公司业绩、公司资产负债率、公司规模及公司内部治理等因素的情况下,外部独立审计意见类型对公司高管层薪酬具有显著影响,而公司董事长与总经理两职是否分离是影响外部独立审计治理效应有效发挥的重要因素。
Taking listed company of China Securities Market from 1998 to 2008 as samples to check the sensitive effects of audit opinions on the compensation schemes of management,the company governance functions of external audit is studied in the process of resolving the first kind of principal-agent problems.The data analysis shows that external audit has remarkable influence on the compensation schemes of management after controlling the impact of assets profit rate,asset-liability ratio,company s size and interna...
出处
《财会通讯（下）》
2011年第5期41-44,161,共5页
Communication of Finance and Accounting
关键词
高管薪酬
审计意见
公司治理
Management compensation Audit opinion Corporate governance
