The Influence Of Enterprise's Financial Condition And Industry Characteristic On A-share Listed Companies-an Empirical Study

Going-concern opinion(GCO)is a non-standard audit opinion issued by a certified public accountant with doubt on the viability of the enterprise.With the increasingly competitive environment enterprises faces,the uncertainty of its continuing operations gradually prominent,the number of companies issued by GCO is increasing.This issue aroused great concern in theory and practice.Through combing a large number of documents,the author finds that the financial status of enterprises can reflect the ability of sustainable management to some extent,and the financial indicators of different enterprises are different,The degree of impact is different.This paper chooses GCO listed companies as the non-standard group and the listed companies with the same industry?the same scale and the same asset size as Non-standard group from 2006 to 2015.And establish the model to study the financial status and industry characteristics of GCO.First of all,it defines the relevant concepts of the ability of sustainable management and audit opinion,then introduces the relevant theoretical basis,then puts forward the hypothesis and empirical test on the basis of theoretical analysis,and then draws the conclusion to verify the hypothesis.Finally,Give some advice.