本文以2007-2012年我国A股上市企业数据为样本,运用LOGISTIC回归模型,理论分析和实证检验了产权性质、审计意见对银行贷款续新的作用,以及不同产权性质下的审计意见在贷款续新签订中的组用。实证结果表明:产权性质、审计意见都影响银行的贷款续新决策,且审计意见对银行贷款续新决策的影响受到企业产权性质的制约作用。 The paper uses the data of A-share listed companies in China from 2007 to 2012 as a sample, uses the LOGISTIC regression model, the theoretical analysis and empirical tests of the nature of property rights, the audit opinion on the renewal of bank loans, as well as the different nature of the audit opinion in the loan renewal The new sign in the group. The empirical results show that the nature of the property rights and the audit opinion all affect the bank renewal decision, and the impact of the audit opinion on the renewal decision of the bank loan is restricted by the property right of the enterprise.