外部审计、公司治理与企业绩效——基于区块链的视角

论文总字数：34611字

摘 要

近几年，区块链技术革新给社会各领域尤其是金融领域带来了巨大冲击，这使得区块链成为各国关注的战略性技术之一。我国上市公司普遍存在着管理层懈怠、董事会虚设、股东大会流于形式等公司治理问题，实现公司价值最大化的前提是形成一个良好的公司治理机制。

因此本文基于区块链的视角研究区块链对公司治理的影响，探讨区块链优化公司治理机制的有效途径，创新性地提出将外部审计作为连接区块链和公司治理的桥梁，尝试验证区块链可以通过提高外部审计质量改善公司治理从而提升企业绩效。

本文通过文献检索法、Matlab构建法、数量研究法等方法验证了区块链、外部审计与公司治理的桥梁关系，得出利用区块链提高外部审计质量可以改善公司治理从而提升企业绩效的结论，并基于结论进一步提出区块链代替外部审计改善公司治理的猜想，同时对于公司所有者在区块链、外部审计与公司治理问题上的决策可采取不确定性连续决策模型进行合理预测。

受时间、精力及本人的研究能力所限，本文尚存在两点有待完善：一是本文对外部审计的代替变量只选用了审计质量（auditquality）这一个变量，未增加其他的代替变量；二是本文对于区块链和外部审计的关系只立足于区块链审计应用相较于传统审计的优势，实际上区块链完全有可能替代外部审计，而本文并未进行进一步研究，希望后续研究者能对此问题加以研究，给出更有说服力的结论。

关键词：区块链，外部审计，公司治理，企业绩效，桥梁关系

Abstract

In recent years, the Blockchain Technology has brought great impacts on various fields of society, especially in the financial sector, and Blockchain has increasingly become one of the strategic technologies that countries are particularly concerned about. At the same time, China's listed companies generally have Corporate Governance issues such as slack in management, false board of directors, and shareholder meetings, etc. The premise of maximizing company value is to form a good corporate governance mechanism.

Therefore, this paper focuses on the impact of Blockchain on Corporate Governance, discusses the effective way of Blockchain to optimize Corporate Governance Mechanism, innovatively proposes External Audit as a bridge connecting Blockchain and Corporate Governance, and tries to verify that Blockchain can improve Corporate Governance and Corporate Performance by improving the efficiency of External Audit.

This paper verifies the bridge relationship between Blockchain, External Audit and Corporate Governance by the Literature Search method, the Matlab Construction method and the Quantitative Research method. It is concluded that using Blockchain to improve External Audit Quality can improve Corporate Governance and Corporate Performance. Based on the conclusion, Blockchain is further proposed to replace the External Audit to improve Corporate Governance. At the same time, the reasonable prediction of the company's owner on the Blockchain, External Audit and Corporate Governance issue can be solved by using the Uncertain Continuous Decision Model.

Due to time, energy and my research ability, there are still two points to be improved in this paper: Firstly, this paper only selects audit quality as a substitute variable for External Audit, and does not increase other substitution variables for robustness. Secondly, the relationship between the Blockchain and External Audit is based on that the application of Blockchain is better than the Traditional Audit, which suggests that Blockchain can be used to improve the efficiency of External Audit. In fact, Blockchain is completely possible to replace External Audit. However, this paper does not conduct further research. So I hope that follow-up researchers can study this issue and give more Persuasive conclusions.

KEY WORDS: Blockchain, Corporate Governance, External Audit, Company Performance, the Bridge Relationship

目 录

摘要........................................................................Ⅰ

Abstract.....................................................................Ⅱ

第一章 绪论................................................................1

1.1 研究背景和意义.........................................................1

1.2 研究思路和方法.........................................................1

1.2.1 研究思路...........................................................1

1.2.2 研究方法...........................................................2

1.3 本文的创新之处.........................................................2

第二章 文献综述 ............................................................4

2.1 区块链的定义、分类、应用和发展..........................................4

2.2 区块链与外部审计的关系..................................................5

2.3 外部审计与公司治理的关系................................................6

2.4 文献述评................................................................7

第三章 区块链与外部审计.....................................................9

3.1 区块链实例化运行机理....................................................9

3.2 区块链审计实务应用.....................................................11

3.3 区块链决策问题模型.....................................................13

3.4 本章小结...............................................................15

第四章 外部审计与公司治理实证研究..........................................16

4.1 样本选择及数据选取.....................................................16

4.2 假设提出...............................................................16

4.3 变量说明...............................................................16

4.3.1 被解释变量.........................................................16

4.3.2 解释变量...........................................................17

4.3.3 控制变量...........................................................18

4.4 研究模型...............................................................20

4.5 描述性统计.............................................................20

4.6 单位根检验.............................................................21

4.6.1 被解释变量的单位根检验.............................................21

4.6.2 解释变量的单位根检验...............................................22

4.6.3 控制变量的单位根检验...............................................22

4.7 回归分析...............................................................23

4.8 实证结论...............................................................25

第五章 总结与展望..........................................................26

5.1 研究结论及建议.........................................................26

5.2 研究局限及展望.........................................................26

参考文献...................................................................27

致谢.......................................................................30

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