摘要
风险投资的治理效应一直是学术研究的热点,但截至目前研究结论依然分歧较大。有必要从细分领域和影响机制进一步展开研究。文章运用文献综述法梳理和探讨近年来国内外关于风险投资、家族涉入与审计定价相互作用的主要理论和研究结论,并进行了比较和总结,最后指出该领域未来可以进一步拓展的研究方向。
The governance effect of venture capital has always been the focus of academic research,with divergent findings up to now.It is necessary to conduct further research on the subdivision fields and influence mechanism.This paper uses the literature review method to sort out and discuss the main theories and research findings regarding the interaction of venture capital,family involvement and audit pricing at home and abroad in recent years,and then makes a comparison and summary.The future research direction of this field is ultimately pointed out.
作者
金珂亦
黄阳
JIN Keyi;HUANG Yang(Business School,Shaoxing University,Shaoxing,Zhejiang 312000)
出处
《绍兴文理学院学报》
2020年第9期107-112,共6页
Journal of Shaoxing University
基金
浙江省自然科学基金项目“制度环境背景下家族企业中风险投资的介入动机与治理效应研究”(LY17G020014)
教育部人文社科青年基金项目“风险投资介入家族企业公司治理的动机与经济后果研究”(17YJC630044)。
关键词
风险投资
家族涉入
审计定价
venture capital
family involvement
audit pricing
