摘要
从独立审计角度出发,以2015—2019年73家光伏产业上市公司为研究对象,运用数据包络分析法衡量光伏产业的融资效率,研究审计质量对融资效率的影响。结果表明:审计质量越高,光伏产业融资效率越高;进一步研究证实审计质量通过降低管理层的代理成本影响企业的融资效率。基于研究结论,提出光伏产业应提高审计质量,重视资金使用规范,提高资金使用效率,从而提高融资效率。
From the perspective of independent audit,73 listed photovoltaic industry companies from 2015 to 2019 are taken as the research object.The financing efficiency of photovoltaic industry is measured by data envelopment analysis method,and the influence of audit quality on its financing efficiency is studied.The results show that the higher the audit quality is,the higher the financing efficiency of photovoltaic industry is,and that audit quality can affect the financing efficiency of enterprises by reducing the agency cost of management.Based on the research conclusion,it is suggested that the photovoltaic industry should improve the audit quality,pay much attention to the correct use of funds,promote the use efficiency of funds and thus enhance the financing efficiency.
作者
庞明
张瑞敏
PANG Ming;ZHANG Ruimin(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2022年第1期1-7,共7页
Journal of Xi’an Shiyou University:Social Science Edition
