Empirical Study On The Influencing Factors Of Going-concern Ability Of Listed Companies

This paper which is based on the corporate governance is to research the influencingfactors of the Going-concern Ability of Listed Companies.Going-concern assumption，asone of basic accounting assumptions, which is the foundation of all sorts of application,and the premise of compiling accounting statement, at the same time is the purpose ofestablishment and surviving of the company.This paper is established in the features ofcorporate governance, the primary reason is that the corporate governance is relates to thecompany whether it is normal operation, can quickly make the right decisions, so that thecompany could cope with the crisis, and be rapid development.From the composition ofcorporate governance features,we can regard it as the internal and external environment ofthe allocation of resources that the managers utilize the capital which is from theinvestors.This paper mainly research that how to effectively use the characteristics ofcorporate governance to improve the Going-concern Ability of Companies? Where is theaffect of the enhancement of Going-concern Ability of Companies to the features ofcorporate governance.This highly effective features of corporate governance is theguarantee of the Going-concern Ability,and the quality of the Going-concern Ability is theexternal performance whether the features of corporate governance is effective.So theempirical study between them is conducive to make up for the deficiency among thedevelopment of the company,and it can remove the obstacles.The text which is based on the characteristics of corporate governance research theGoing-concern Ability of company.First of all,we should know the specific definition,thehistory of development and the theoretical foundation about them.And then the textproposed theory and some assumptions.After that,the paper research the relationshipbetween the characteristics of corporate governance and going-concern ability by collectingdata and spss analysing,and then draw the conclusion.This paper argues that the elementsare the ratio of dominant stockholder’s share,the tatio of corporation stock,the size of theboard of censors, the setup of audit committee,the form of the audit opinion.These elements of the corporate governance feature have a significant effect on the Going-concern Abilityof Listed Companies,and the scale of the board of supervisors pay a significant negativecorrelation to the going-concern ability.And based on the study,the paper put forward somesuggestions about improvement of going-concern ability.That is to say that the paper startsfrom the structure of the corporate governance,the company can improve the going-concernability by strengthening the positively related factors, weakening the negatively relatedfactors, and having the further analysis about the no-significant factor...