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通过股权的集中,控股股东代理冲突日益严重。本文从外部审计的视角,基于2007-2010年中国A股非金融类上市公司财务资料,分析企业对外部审计的需求随控股权集中的变化过程,并分析外部审计在缓解控股股东代理冲突与保护中小股东利益方面所发挥的作用。
Through the concentration of shareholdings, the controlling shareholder proxy conflict is aggravating day by day. From the perspective of external auditing, this paper analyzes the process of corporate demand for external auditing as the concentration of controlling interests based on the financial data of Chinese A non-financial listed companies from 2007 to 2010, and analyzes the impact of external auditing on mitigating the conflict and protection of controlling shareholders The role of minority shareholders in the interests of.