公司治理结构与审计独立性相关研究

发布时间：2018-03-19 20:26

本文选题：公司治理结构　切入点：审计独立性　出处：《东北财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：在世界经济高速发展的今天,愈来愈多的企业涌现出来,它们渐渐渗透到社会的各个领域,以各种各样的形式影响着人们的生活。会计信息质量对人们经济生活的影响在逐渐深化。目前,在国内外学术界针对审计独立性问题的研究成果已经很多,但从近年来国内外证券市场上暴露出来的一系列审计失败案例,例如“雷曼兄弟造假案”、“东方纪元财务造假案”、“四川长虹造假门”等因为审计师与委托方合谋产生的财务造假案,说明还存在上市公司审计独立性缺失的现状,有关审计独立性的问题研究还存在一定的不足之处。随着经济的繁荣,企业的增多,会计信息质量在整个社会的经济生活中显得尤为重要。由于会计信息质量对资本市场的决策者做出决策起到关键作用,由虚假会计信息,会计舞弊等违法行为导致的犯罪案件也逐年增多。公司治理结构会对审计师的独立性构成影响,这是不争的事实。公司治理理论理论已经形成了一个较为成熟的理论体系,为了解决所有权和经营权相分离的问题,现代公司就建立了一整套的治理机制,力求在最大程度上规避此类问题造成的损失。我国市场经济起步较晚,我国的公司治理无论从理论还是实践都尚处于起步阶段,大多借鉴了西方国家的经验,如建立董事会、监事会等。由于现代经济生活中对会计信息质量的要求日益提高,使得完善我国的公司治理结构,提高公司治理结构在实务运用中的有效性和作用成为非常重要且急待解决的问题。目前,虽然关于公司治理结构对审计独立性的影响的研究已经逐步开展起来,但其中很多问题还需要进一步完善。本文首先从公司治理结构和审计独立性的理论框架入手,着重介绍了公司治理结构和审计独立性的概念及相互作用；其次,在论证公司治理与审计独立性之间的关系时运用了委托代理理论与利益相关者理论,使得公司治理的产生具有一定的合理性和必然性。文章第三部分结合中国上市公司历史数据,以回归分析模型为工具,通过对中国上市公司历史数据的分析并得出经验性结论；文章最后根据理论分析和实证分析得出相关结论,并分析了审计独立性缺失的原因,针对该结论提出了若干优化公司治理结构以提高审计独立性的对策。本文主要的创新点是通过建立审计独立性和公司治理结构之间的联系,来探讨上市公司如何通过优化自身在公司治理结构方面的建设来提高财务信息的可信任程度,从而促进会计师事务所和注册会计师提高审计独立性。本文假设了多个变量,如股权集中程度、董事会召开次数、独立董事比例等,同时也采集了多个样本,通过回归分析得出定性的结论。通过本文的研究,希望对大家在今后研究审计独立性的相关问题时,能有一个新的视角,能为大家提供一点借鉴性的意见。
[Abstract]:Today, with the rapid development of the world economy, more and more enterprises have emerged, which have gradually penetrated into various fields of society. The influence of the quality of accounting information on people's economic life is deepening gradually in various forms. At present, there have been a lot of research results on audit independence in the academic circles at home and abroad. However, in recent years, a series of audit failures have been exposed in the domestic and foreign securities markets. For example, the "Lehman Brothers fraud case", "the Oriental era financial fraud case", "Sichuan Changhong fake door" and other financial fraud cases resulting from the collusion of auditors with the entrustment show that there is still a lack of audit independence of listed companies. There are still some deficiencies in the research on audit independence. With the prosperity of economy, the number of enterprises increases. The quality of accounting information is particularly important in the economic life of the whole society. Since the quality of accounting information plays a key role in the decision making of decision makers in the capital market, it is caused by false accounting information. Accounting fraud and other illegal acts caused by criminal cases are also increasing year by year. It is an indisputable fact that the corporate governance structure will have an impact on the auditor's independence. The theory of corporate governance has formed a relatively mature theoretical system, in order to solve the problem of separation of ownership and management rights. Modern companies have set up a set of governance mechanisms to avoid the losses caused by such problems to the greatest extent. China's market economy started relatively late, and corporate governance in our country is still in its infancy both in theory and in practice. Most of the experiences of western countries have been used for reference, such as the establishment of board of directors, board of supervisors, and so on. Due to the increasing demand for the quality of accounting information in modern economic life, the corporate governance structure of our country has been improved. Improving the effectiveness and function of corporate governance structure in practical application has become a very important and urgent problem to be solved. At present, although the research on the impact of corporate governance structure on audit independence has been gradually carried out, But many of them need further improvement. This paper begins with the theoretical framework of corporate governance structure and audit independence, focusing on the concept and interaction of corporate governance structure and audit independence. The principal-agent theory and stakeholder theory are used to demonstrate the relationship between corporate governance and audit independence. The third part combines the historical data of listed companies in China, using regression analysis model as a tool, through the analysis of the historical data of listed companies in China and draw empirical conclusions; Finally, according to the theoretical analysis and empirical analysis, the paper draws the relevant conclusions, analyzes the reasons for the lack of audit independence, and puts forward some countermeasures to optimize the corporate governance structure in order to improve the audit independence. The main innovation of this paper is to establish the relationship between audit independence and corporate governance structure, to explore how to improve the degree of trust of financial information by optimizing the construction of corporate governance structure of listed companies. In order to promote the audit independence of accounting firms and CPAs, this paper assumes a number of variables, such as the degree of equity concentration, the number of board meetings, the proportion of independent directors, and so on. Through the research of this paper, we hope that we can have a new angle of view when we study the audit independence in the future, which can provide us with some useful opinions.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

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