试论我国上市公司审计委托权的定位

发布时间：2018-03-26 11:35

本文选题：上市公司　切入点：审计委托权　出处：《首都经济贸易大学》2003年硕士论文

【摘要】： 我国上市公司普遍存在的国有股独大和所有者缺位现象导致了严重的强所有者型内部人控制，最终使得上市公司审计关系由三角变成直线。这表明目前我国上市公司审计委托权定位是错误的，简单的以所有者作审计委托人不合适。从上市公司治理结构看，由股东会委托审计只能是一种理论设想；在内部人控制条件下，无论是董事会委托审计，还是改由监事会、独立董事审计委员会委托审计都无法对内部人控制现象形成制衡。即使国有股退出上市公司，实现股权结构多元化，如果不改变由董事会和独立董事委托审计的现状，也依旧不会改变审计监管无效的局面。在对上市公司真实会计信息需要者分析的基础上，本文得出一个全新的结论：上市公司的审计委托权应属于真实会计信息需要者。由于目前条件不成熟，这一理论成果还难以付诸实践。作为一种过渡办法，，将上市公司审计委托权让渡给证监会或许会对会计信息失真问题的解决有所助益。
[Abstract]:The phenomenon of the dominant ownership of state-owned shares and the absence of owners in listed companies in China has led to serious internal control of strong owners. Finally, the audit relationship of listed companies is changed from triangle to straight line. This indicates that the positioning of audit entrustment right of listed companies in our country is wrong at present, and it is not appropriate to simply use the owner as the audit principal. From the perspective of the governance structure of listed companies, The audit entrusted by the shareholders' meeting can only be a theoretical assumption; under the conditions of internal control, no matter whether the board of directors entrusts the audit or is changed to the board of supervisors, Even if the state-owned shares withdraw from the listed company and realize the diversification of the ownership structure, if the current situation of the audit entrusted by the board of directors and the independent director is not changed, Nor will it change the situation of ineffective audit supervision. On the basis of analyzing the real accounting information needs of listed companies, This paper draws a new conclusion: the audit entrustment right of the listed company should belong to the person who needs the real accounting information. Because of the immature condition at present, this theoretical achievement is still difficult to put into practice. Transferring the audit entrustment right to the CSRC may help to solve the problem of accounting information distortion.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】