财务报表保险制度中的契约设计及其有效性研究

发布时间：2018-04-10 09:41

本文选题：财务报表保险　切入点：契约设计　出处：《武汉大学》2005年硕士论文

【摘要】：独立性是独立审计职业的灵魂,而安然公司的轰然倒塌使独立性这一永恒的话题再次成为职业界、投资者和公众关注的焦点。在“后安然时代”,纽约大学的罗恩(Joshua Ronen)教授首先提出了财务报表保险制度,其目的在于建立一套使得审计者与股东的利益激励一致的机制,从而从根本上解决审计者独立性差的难题。这种全新的审计体制受到了会计审计学界的积极关注。本文旨在对财务报表保险制度的契约设计原理、有效性及其在我国应用的可行性进行一些探讨。本文共分为4章:第1章为独立审计需求的传统理论与保险假说,主要阐明审计需求的保险假说与传统的委托代理理论、信息经济学解释和信号传递理论的根本区别,为财务报表保险制度的提出提供理论来源;第2章讲述财务报表保险制度的引入并分析其契约设计,认为该制度是审计模式的一种革新,改变了原审计模式下的利益激励机制和信号传递机制;第3章研究财务报表保险制度下的独立性问题,特别是保险公司不独立的情况下审计者的独立性问题;第4章为本文的结论与政策性建议,由于该制度的有效运行至少需要三个传导机制,而我国却缺乏确保这些传导机制有效的市场条件,这将导致审计独立性问题转变成为保险公司的独立性问题。为此,我们应首先健全证券市场、保险市场和相关民事责任法律法规,并设计出一套利益分配的技术标准。同时,对现有审计制度进行一些改革仍然是必要的,有些改革措施还有利于增强财务报表保险制度下保险公司的独立性。
[Abstract]:Independence is the soul of the independent audit profession, and the collapse of Enron Corporation makes independence, the eternal topic of concern, once again the focus of the profession, investors and the public.In the post-Enron era, Professor Ron Joshua Ronen of New York University first proposed the financial statement insurance system, which aims to create a mechanism to align the interests of auditors and shareholders.Thus fundamentally solve the problem of poor independence of auditors.This brand-new audit system has been actively concerned by the accounting and auditing circles.The purpose of this paper is to discuss the contract design principle, validity and feasibility of application of financial statement insurance system in China.This paper is divided into four chapters: chapter 1 is the traditional theory and insurance hypothesis of independent audit demand, which mainly expounds the fundamental difference between the insurance hypothesis of audit demand and the traditional principal-agent theory, the explanation of information economics and the theory of signal transmission.Chapter 2 introduces the introduction of the financial statement insurance system and analyzes its contract design. It is considered that the financial statement insurance system is an innovation of the audit mode.The third chapter studies the independence of the financial statement insurance system, especially the independence of the auditors under the condition that the insurance company is not independent.Chapter 4 is the conclusion and policy recommendations of this paper, because the effective operation of this system requires at least three transmission mechanisms, but our country lacks the market conditions to ensure these transmission mechanisms to be effective.This will lead to the issue of audit independence into the issue of independence of insurance companies.Therefore, we should first perfect the securities market, insurance market and related civil liability laws and regulations, and design a set of technical standards for benefit distribution.At the same time, it is still necessary to reform the existing audit system, and some reform measures are also helpful to strengthen the independence of insurance companies under the financial statement insurance system.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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