内部控制质量、审计意见对企业商业信用融资的影响研究

——基于深交所上市中小企业的实证分析

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摘 要：以 2015—2020 年深交所中小板上市企业为研究样本，对内部控制质量、审计意见、企业商业信用融资三者内在关联进行实证检验，结果表明：内部控制质量与商业信用融资呈正相关关系；内部控制质量对审计意见产生促进作用；审计意见在内部控制质量促进商业信用融资过程中发挥部分中介作用。

关键词：内部控制质量；审计意见；商业信用 中图分类号：F239.4; F832.51

文献标识码：A

文章编号：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

近年来，如何有效缓解企业面临的融资约束问题，上至国务院各部委下至地方政府频频发布减税降费和扶持政策，党中央更是多次强调要提高直接融资比重，通过供应链金融缓解企业融资难题。（剩余10618字）