上市公司关联方资产交易与审计费用实证研究

发布时间：2018-08-21 10:01

【摘要】：近几年来，我国证券市场上上市公司资产交易活动快速发展。越来越多的上市公司相互之间开始进行资产交易以优化资产结构，提高企业业绩。而关联方资产交易在其中占有重大比例。一方面由于关联方之间的特殊关系（关联方之间的交易能够在一定程度上减少搜寻、比较、谈判的费用以及违约风险）使得关联方资产交易可以节约交易成本，提高公司的市场竞争力。这种优势使得关联方资产交易在上市公司中大量存在。另一方面，由于关联方资产交易的特殊性，上市公司为了提高公司价值、扭转暂停上市局面或操控利润，达到特有目的而进行非公允关联资产交易，管理当局利用关联方资产交易操控利润或进行舞弊导致审计师的审计风险增大。在此背景下，本文研究在上市公司关联方资产交易中，上述关联方资产交易特征是否会对审计费用产生影响？在企业进行关联方资产交易时，审计师如何来考虑审计费用？在此，考虑了数据的可取性后，，我们选取了关联方资产交易中的资产定价原则及资产交易总额来考查其对审计费用的影响。本文以2010—2011年上市公司发生的关联方资产交易及其特征为样本，研究了上市公司关联方资产交易对审计费用的影响。研究结果表明，上市公司之间进行的资产交易中，其与关联方进行的资产交易增加了审计师的审计费用。在上市公司进行关联方资产交易中采用协商定价原则进行的交易会增加审计费用。另一方面，其关联方资产交易总额也与审计费用正相关。因此，不同的定价原则与资产交易总额的大小都对审计费用有着不同的影响。在此研究结论基础上，本文针对上市公司关联方资产交易及其特征对审计费用的影响提出了一些相关性建议，以期能够为审计师进行审计定价时提供依据。
[Abstract]:In recent years, asset trading activities of listed companies in China's securities market have developed rapidly. More and more listed companies begin to deal with each other in order to optimize the structure of assets and improve the performance of enterprises. And related party asset transaction occupies the significant proportion among them. On the one hand, because of the special relationship between related parties (transactions between related parties can reduce search, comparison, negotiation cost and default risk to some extent), related party assets transaction can save transaction cost. Improve the company's market competitiveness. This advantage makes a large number of related party asset transactions in listed companies. On the other hand, due to the particularity of related party asset transactions, listed companies conduct unfair related assets transactions in order to improve the company's value, reverse the situation of listing or manipulate profits, and achieve their unique purpose. Management uses related party asset transactions to manipulate profits or engage in fraud, resulting in an increased audit risk for auditors. Under this background, this paper studies whether the characteristics of related party assets transaction will have an impact on the audit cost in listed companies' related party asset transactions. How does the auditor consider the audit cost when the enterprise carries on the related party asset transaction? After considering the desirability of the data, we select the asset pricing principle and the total asset transaction amount in the asset transaction of the related party to examine its influence on the audit cost. Based on the related party asset transactions and their characteristics of listed companies in 2010-2011, this paper studies the impact of related party asset transactions on audit costs of listed companies. The results show that the asset transactions between listed companies and related parties increase the audit costs of auditors. In the transaction of related party assets of listed company, the transaction with negotiation pricing principle will increase the audit cost. On the other hand, the total amount of related party assets is also positively related to audit costs. Therefore, different pricing principles and the size of total asset transactions have different effects on audit costs. Based on the conclusion of this study, this paper puts forward some relevant suggestions on the impact of related party asset transactions and their characteristics on audit costs in listed companies, in order to provide a basis for auditors to make audit pricing.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.2;F276.6

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