{"id":46664,"date":"2023-11-23T10:00:04","date_gmt":"2023-11-23T02:00:04","guid":{"rendered":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/?p=16114"},"modified":"2025-11-04T18:22:51","modified_gmt":"2025-11-04T10:22:51","slug":"guanxi-and-auditing","status":"publish","type":"post","link":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/guanxi-and-auditing\/","title":{"rendered":"\u300c\u95dc\u4fc2\u300d\u8207\u6838\u6578"},"content":{"rendered":"<p>\u6838\u6578\u5e2b\u8eab\u8ca0\u628a\u5b88\u8ca1\u52d9\u5831\u544a\u8cea\u7d20\u4e4b\u91cd\u4efb\uff0c\u8a31\u591a\u7684\u7d93\u6fdf\u6c7a\u7b56\u90fd\u4f9d\u8cf4\u8ca1\u52d9\u5831\u544a\u4f5c\u70ba\u95dc\u9375\u7684\u8cc7\u8a0a\u4f86\u6e90\u3002\u7531\u65bc\u4e86\u89e3\u516c\u53f8\u71df\u904b\u60c5\u6cc1\u53ca\u6838\u67e5\u904e\u7a0b\u7684\u4e92\u52d5\u6027\u8cea\uff0c\u6838\u6578\u5e2b\u7684\u6c7a\u7b56\u5f88\u53ef\u80fd\u53d6\u6c7a\u65bc\u4ed6\u8207\u5ba2\u6236\u7ba1\u7406\u5c64\u6216\u5be9\u6838\u59d4\u54e1\u6703\u6210\u54e1\u7684\u79c1\u4ea4\u7a0b\u5ea6\u3002<\/p>\n<p>\u7406\u8ad6\u4e0a\uff0c\u6838\u6578\u5e2b\u8207\u5ba2\u6236\u5728\u793e\u4ea4\u4e0a\u7684\u806f\u7e6b\u53ef\u5c0d\u7a3d\u6838\u8cea\u7d20\u5e36\u4f86\u6216\u6b63\u6216\u8ca0\u5169\u7a2e\u8fe5\u7136\u4e0d\u540c\u7684\u5f71\u97ff\u3002\u5728\u4e00\u65b9\u9762\uff0c\u793e\u4ea4\u806f\u7e6b\u4fc3\u9032\u8a0a\u606f\u6d41\u901a\uff0c\u9032\u800c\u63d0\u9ad8\u7a3d\u6838\u8cea\u7d20\u3002\u76f8\u53cd\u5730\uff0c\u5b83\u4ea6\u53ef\u4f7f\u6838\u6578\u5e2b\u7684\u8b39\u614e\u7a0b\u5ea6\u9b06\u61c8\uff0c\u751a\u81f3\u5c0e\u81f4\u4ed6\u5011\u5e36\u7740\u4e0b\u610f\u8b58\u7684\u504f\u8892\u9032\u884c\u5be9\u67e5\uff0c\u7e7c\u800c\u640d\u5bb3\u7a3d\u6838\u8cea\u7d20\u3002<\/p>\n<p>\u5728\u57f7\u6cd5\u529b\u8f03\u8584\u5f31\u3001\u7d93\u6fdf\u6d3b\u52d5\u4ee5\u300c\u95dc\u4fc2\u300d\u70ba\u57fa\u790e\u7684\u4e2d\u570b\uff0c\u4ee5\u4e0a\u54ea\u500b\u65b9\u5411\u7684\u5f71\u97ff\u66f4\u5207\u5408\u5176\u570b\u60c5\uff1f\u6211\u5011\u5617\u8a66\u5f9e\u5169\u9805\u7814\u7a76\u4e2d\u5c0b\u627e\u7b54\u6848\uff1a<a 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href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/where-guanxi-matters-the-modern-chinese-financial-sector\/\"><strong>\u5f15\u8a00\uff1a<\/strong><strong>\u8209\u8db3\u8f15\u91cd\u7684\u300c\u95dc\u4fc2\u300d<\/strong><strong>\uff1a\u4e2d\u570b\u73fe\u4ee3\u91d1\u878d<\/strong><strong>\u696d<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/zh-hans\/the-influence-of-guanxi-on-the-fund-manager-analyst-relationship\/\"><strong>\u7b2c\u4e00\u90e8\u5206\uff1a\u57fa\u91d1\u7d93\u7406\u8207\u5206\u6790\u54e1\u4e4b\u9593\u7684\u4e92\u52d5\u5982\u4f55\u53d7\u300c\u95dc\u4fc2\u300d\u5f71\u97ff<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/does-guanxi-affect-the-ipo-process-in-china\/\"><strong>\u7b2c\u4e8c\u90e8\u5206\uff1a\u300c\u95dc\u4fc2\u300d\u6703\u5426\u5f71\u97ff\u5728\u4e2d\u570b\u9032\u884c\u7684IPO\u904e\u7a0b\uff1f<\/strong><\/a><\/p>\n<p><strong>\u7b2c\u4e09\u90e8\u5206\uff1a\u300c\u95dc\u4fc2\u300d\u8207\u6838\u6578<\/strong><\/p>\n<p><a href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/can-guanxi-help-analysts-to-uncover-bad-news\/\"><strong>\u7b2c\u56db\u90e8\u5206\uff1a\u300c\u95dc\u4fc2\u300d\u80fd\u5426\u5e6b\u52a9\u5206\u6790\u54e1\u7372\u53d6\u58de\u6d88\u606f\uff1f<\/strong><\/a><\/p>\n<p><a href=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/how-to-counter-negative-effects-of-guanxi-ties-in-financial-sector\/\"><strong>\u7e3d\u7d50\uff1a\u5982\u4f55\u61c9\u5c0d\u300c\u95dc\u4fc2\u300d\u5728\u91d1\u878d\u696d\u754c\u7684\u8ca0\u9762\u5f71\u97ff\uff1f<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><button class=\"button\"><strong><a 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