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首页> 外文会议>International Conference on Economic Management and Cultural Industry >The Influence of Non-State-Owned Shareholders on Auditor Selection in Mixed Reform of State-Owned Enterprises
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The Influence of Non-State-Owned Shareholders on Auditor Selection in Mixed Reform of State-Owned Enterprises

机译：非国有股东对国有企业混合改革审计选择的影响

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摘要

The mixed ownership reform of state-owned enterprises is an important tendency of current and future reform of state-owned enterprises in China. Improving the corporate governance level of state-owned enterprises is one of important causes of the reformation. Considering the important role of auditing in corporate governance, this paper tests the influence of non-state-owned major shareholders on auditor selection of state-owned enterprises by using China's A-share state-owned listed companies from 2008 to 2017 as research samples. The study found that the participation of non-state-owned shareholders in the governance of state-owned enterprises increased the demand for high-quality audit. Further research shows that different administrative levels and industrial competition degree have no significant influence on non-state-owned shareholders' participation in state-owned enterprise's corporate governance.
机译：国有企业的混合所有权改革是中国国有企业日前和未来改革的重要趋势。 改善国有企业的公司治理水平是改革的重要原因之一。 考虑到审计在公司治理中的重要作用，本文通过2008年至2017年从2008年至2017年作为研究样本，通过中国的A股国有上市公司对国有企业审计选择的非国有主要股东对国有企业的影响。 该研究发现，非国有股东在国有企业治理中的参与增加了对高质量审计的需求。 进一步的研究表明，不同的行政水平和产业竞争程度对非国有企业的公司治理的非国有股东没有重大影响。

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