上市公司年报审计信息披露问题的分析

发布时间：2018-02-23 05:28

本文关键词： 上市公司年报审计信息信息披露　出处：《北京工商大学》2006年硕士论文　论文类型：学位论文

【摘要】： 年度报告是上市公司信息披露的重要内容。近年来,上市公司年度报告中有关审计师信息的披露有所增加,以往主要是在“重要事项”中披露的聘任会计师事务所(包括改聘)信息和“公司财务报告”中披露的审计报告。自2001年度报告起,开始要求上市公司披露支付给会计师事务所的报酬信息、有关会计师事务所的审计任期信息、有关轮换签字注册会计师的事项以及注册会计师为上市公司的关联方占用资金情况出具的专项说明。年报中审计信息披露逐步增加的过程,反映了人们对其认识程度的逐步加深。审计信息有着与会计信息不同的功能特征。有关审计方面的信息虽不能直接用于具体的投资决策,但对投资者判断年报中其它信息的可信度具有重要的意义。目前针对年报中审计信息披露的研究现状,主要是分项研究成果,还没有形成一个系统化的研究结论。因此,本文试图在分析目前我国上市公司年报中审计关系类信息披露的现状的基础上,从年报中审计信息披露的定位、形式及其内容三方面提出提高审计信息披露水平的政策建议,以供证券市场监管层参考。本文采用规范研究与描述性统计分析相结合的研究方法。文章的第二部分详细界定文中审计信息的概念;阐述披露审计信息的理论基础,在此基础上进行后续的原因分析、数据分析。第四部分为本文重点内容,对我国上市公司2002年度至2004年度期间的审计关系类信息的披露现状进行描述性数据分析。第五部分与第六部分是文章的核心,也是结论部分。第五部分总结目前我国上市公司年报中审计信息披露中存在的主要问题,并进行原因分析。第六部分从年报审计信息披露的定位、形式与内容等方面提出本文的改进建议,最后总结了本文的研究局限。本文的创新之处:写作思路较为新颖,从审计信息披露的角度研究上市公司信息披露的问题,拓展了上市公司信息披露领域的研究空间。本文的研究局限:一是仅针对审计关系类信息的披露状况做现状分析,没有对审计结果类信息进行考察;二是没有对投资者的审计信息需求做实际调查。文章写作的目的是希望能对我国上市公司年报审计信息披露问题形成一个初步的框架性结论,对相关监管层具有一定的参考价值。
[Abstract]:The annual report is an important part of the information disclosure of listed companies. In recent years, the disclosure of auditor information in the annual reports of listed companies has increased. Previously, information on the engagement of accounting firms (including re-employment) and audit reports disclosed in the Company's Financial report, mainly in "material matters"... since the 2001 annual report, Began to require listed companies to disclose information on the remuneration paid to accounting firms, and information on the audit tenure of accounting firms, Matters relating to the rotation of signed certified public accountants and a special note issued by the certified public accountants on the occupation of funds by the associated parties of listed companies. The process of increasing the disclosure of audit information in the annual report, It reflects the gradual deepening of people's understanding of it. Audit information has different functional characteristics from accounting information. Although audit information cannot be directly used in specific investment decisions, However, it is of great significance for investors to judge the credibility of other information in the annual report. At present, the current research status of audit information disclosure in the annual report, mainly the results of itemized research, has not yet reached a systematic conclusion. Based on the analysis of the current situation of audit relation information disclosure in the annual report of listed companies in China, this paper tries to put forward some policy suggestions to improve the level of audit information disclosure from three aspects: the orientation, the form and the content of the audit information disclosure in the annual report. For the securities market regulatory layer reference. In the second part of this paper, the concept of audit information is defined in detail, and the theoretical basis of disclosure of audit information is expounded. Data analysis. 4th is the main content of this paper, and the current situation of disclosure of audit relationship information between 2002 and 2004 of listed companies in China is described. Part 5th and part 6th are the core of the article. Part 5th summarizes the main problems existing in the audit information disclosure in the annual report of listed companies in our country, and analyzes the reasons. 6th part from the positioning of the annual report audit information disclosure, Finally, the limitations of this paper are summarized. The innovation of this article: the writing idea is relatively novel, from the angle of audit information disclosure, this paper studies the problem of information disclosure of listed companies. The research limitations of this paper are as follows: firstly, the current situation of disclosure of audit relation information is only analyzed, and the audit result information is not investigated; Second, there is no actual investigation on the audit information needs of investors. The purpose of this paper is to form a preliminary conclusion on the disclosure of audit information of the annual report of listed companies in China, which is of certain reference value to the relevant regulators.
【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;F276.6

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