民间审计独立性背离成因及对策研究

发布时间：2018-04-24 09:54

本文选题：民间审计 + 审计独立性　；参考：《东北大学》2005年硕士论文

【摘要】：民间审计是市场经济发展的需要,资本市场的稳定发展及经济资源的优化配置需要高质量的民间审计,但目前民间审计质量现状堪忧,民间审计事件迭出、质量低下,难以取得社会公众深度信任。而审计独立性是决定审计信息质量的关键因素。近年来,国内外出现了大量的会计信息失真案例,使审计独立性倍受质疑。因此研究民间审计独立性具有重要的理论与现实意义。本文首先对民间审计独立性的定义及性质这两方面的基本理论进行阐述分析,指出形式上的独立性是实质独立性的前提和载体,独立性应该是行为约束观和核心价值观的统一。在此基础上,通过对影响独立性的经济利益成因及审计师与被审计单位管理当局力量博弈的研究得出民间审计独立性背离的一般成因,并有针对性地提出五条提高独立性的一般措施。然后,对我国民间审计独立性背离的特有制度成因进行分析,指出我国民间审计发展的固有特点、企业包装上市是形成独立性背离的特有原因,并通过对民间审计委托代理制度的深入研究,指出现有审计委托制度存在严重弊端,要想从根本上解决问题,财务报表保险制度是一种选择。论文重点对财务报表保险制度进行研究,具体包括:财务报表保险制度实施的理论前提;我国实施财务报表保险制度在法律环境、保险业发展现状、市场预期等方面具有可行性;构建了财务报表保险制度理论的基本框架;设计了财务报表保险制度在我国的运行机制,并指出推行财务报表保险制度可能会引发的问题。在论文结论部分指出了研究的局限性。
[Abstract]:Folk audit is the need of the development of market economy. The stable development of capital market and the optimal allocation of economic resources need high-quality folk audit. It is difficult to gain the deep trust of the public. Audit independence is the key factor to determine the quality of audit information. In recent years, there are a large number of accounting information distortion cases at home and abroad, which make audit independence questioned. Therefore, the study of folk audit independence has important theoretical and practical significance. This paper first expounds and analyzes the definition and nature of the independence of folk auditing, and points out that formal independence is the premise and carrier of substantive independence, and independence should be the unity of behavior restraint and core values. On this basis, through the analysis of the causes of economic interests affecting independence and the power game between auditors and the management of audited units, the general causes of the deviation from the independence of folk audit are obtained. Five general measures to improve independence are put forward. Then, this paper analyzes the causes of the deviation of the independence of our country's folk audit, points out the inherent characteristics of the development of our country's folk audit, and the packaging listing of enterprises is the unique reason for the deviation of independence. Through the in-depth study of the private audit principal-agent system, the author points out that the existing audit entrustment system has serious drawbacks. To solve the problem fundamentally, the financial statement insurance system is a choice. This paper focuses on the study of the financial statement insurance system, including: the theoretical premise of the implementation of the financial statement insurance system, the implementation of the financial statement insurance system in the legal environment, the development of the insurance industry, The market expectation is feasible; the basic frame of the financial statement insurance system is constructed; the operating mechanism of the financial statement insurance system in our country is designed; and the problems that may be caused by the implementation of the financial statement insurance system are pointed out. In the conclusion of the paper, the limitations of the research are pointed out.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】