论文部分内容阅读
全球经济竞争的激化不仅使企业有了新的机会也给企业带来了前所未有的挑战,企业竞争变得越来越激烈。在激烈的竞争环境下企业的竞争、预算松弛是否影响企业审计费用呢?本文以制造业沪深两市上市公司2007年至2008年度公开数据为样本,从战略管理和预算管理的角度出发,实证检验外部竞争、预算松弛与审计费用关系。结果显示,外部竞争越是激烈,公司治理越有效,从而代理成本越低审计费用也就越低。企业预算松弛程度越高,审计费用也越高。
The intensification of the global economic competition has not only brought new opportunities for enterprises but also brought unprecedented challenges to enterprises, and the competition among enterprises has become more and more intense. In the fierce competitive environment, the competition of enterprises and whether the budget slack will affect the audit fees of enterprises? In this paper, the listed companies in Shanghai and Shenzhen stock markets from 2007 to 2008 as a sample of public data, from strategic management and budget management point of view, Test external competition, budget slack and audit fees. The results show that the more intense external competition, the more effective corporate governance, so the lower the agency cost audit fees will be lower. The higher the degree of enterprise budget slack, the higher the audit costs.