我国上市公司民间审计委托模式分析

发布时间：2018-02-04 09:31

本文关键词： 上市公司民间审计委托模式审计独立性公司治理结构监事会审计委员会　出处：《北京工商大学》2006年硕士论文　论文类型：学位论文

【摘要】： 二十世纪末和二十一世纪初,发达市场经济国家和新兴市场经济国家的资本市场爆发了许多财务丑闻,例如美国的安然事件、意大利的帕马拉特事件和中国的银广夏事件等。这些财务报告舞弊及相应的审计失败案引发了世界范围内对注册会计师独立性问题的极度关注。大量的研究表明,导致注册会计师独立性丧失的原因是多方面的,民间审计委托模式存在的缺陷则是其中一个重要的制度原因。因此,对我国现行民间审计委托模式的内在缺陷进行深入研究,并提出相应的改进建议,对于增强我国注册会计师的独立性、维护我国证券市场的健康发展有着重要意义。由于民间审计委托模式与公司治理结构的密切相关性,本文试图在深入分析我国上市公司真实治理结构的基础上,找出我国民间审计委托模式的内在缺陷并提出有针对性的改进建议。具体而言,本文包括导论和四大部分。导论部分介绍了本文的研究背景、研究范围与目标、理论框架以及创新与改进。第一部分是文献综述,分别总结了近年来国内外关于民间审计委托模式的研究成果。第二部分包括两大方面的内容,一方面是与民间审计委托模式有关的基础理论;另一方面是对民间审计委托模式的历史考察。第三部分与第四部分是本文的核心内容。第三部分属于因果分析,首先从上市公司内部寻找到导致民间审计委托模式缺陷的根本原因—公司治理结构;其次,分析了我国审计市场的竞争状况对审计委托模式缺陷产生的影响。第四部分是本文的结论部分。在对我国证监会引入的董事会审计委员会制度以及学术界的代表观点进行分析的基础上,提出本文对民间审计委托模式的改进建议。本文主要采用理论分析的方法,在个别章节加入案例分析。由于公司治理问题是一个复杂、系统的工程,与之相关的民间审计委托模式的选择也必定牵扯到许多问题。由于本人的知识水平所限,论文中还存在一些不成熟、不完善的地方。比如,本文最后提出由监事会下设的审计委员会履行民间审计委托权的建议。该建议在理论上的阐述可能不够全面,在实践中的有效性也还有待检验,这些不足之处值得我在今后的学习中加以更深入的思考。
[Abstract]:In late 20th century and early 21th century, many financial scandals broke out in the capital markets of developed and emerging market economies, such as the Enron incident in the United States. The Permarat incident in Italy and the Bankangxia incident in China. These financial report fraud and corresponding audit failure cases have aroused worldwide great concern about the independence of certified public accountants (CPAs). A large number of studies have shown that there are many reasons leading to the loss of the independence of CPAs, and the defects of the private audit entrustment model are one of the important institutional reasons. In order to enhance the independence of CPA in China, the internal defects of the current private audit entrustment mode are deeply studied, and the corresponding improvement suggestions are put forward. It is of great significance to maintain the healthy development of China's securities market. Due to the close correlation between private audit entrustment mode and corporate governance structure, this paper tries to analyze the real governance structure of listed companies in China. To find out the inherent defects of our country's private audit entrustment model and put forward targeted suggestions for improvement. Specifically, this paper includes an introduction and four parts. The introduction part introduces the research background, research scope and objectives. Theoretical framework and innovation and improvement. The first part is a literature review, summarizing the domestic and foreign research on the private audit entrustment model in recent years. The second part includes two aspects. On the one hand, it is the basic theory related to the private audit entrustment mode; The third part and 4th part are the core contents of this paper. The third part is causality analysis. First of all, from the listed companies to find out the root cause of the defect of private audit entrustment mode-corporate governance structure; Second. This paper analyzes the influence of the competition of audit market on the defect of audit entrustment mode in our country. Part 4th is the conclusion of this paper. The representative of the board of directors audit committee system and academic circles introduced by China Securities Regulatory Commission (CSRC) is the part of 4th. On the basis of the analysis of the point of view. This paper puts forward some suggestions to improve the private audit entrustment mode. This article mainly uses the theory analysis method, in the individual chapter adds the case analysis. Because corporate governance is a complex, systematic project, the choice of the related private audit entrustment mode must also involve many problems. There are still some immature and imperfect places in the paper. For example, this paper finally puts forward the suggestion that the audit committee set up by the supervisory board to perform the entrustment right of folk audit. This proposal may not be comprehensive enough in theory. The effectiveness of the practice is still to be tested, these shortcomings are worth my further thinking in the future study.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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