我国上市公司虚假财务报告治理的独立审计行为优化研究

发布时间：2018-04-24 12:18

本文选题：上市公司 + 虚假财务报告治理　；参考：《中南大学》2003年硕士论文

【摘要】：独立审计作为上市公司财务报告对外披露前的最后一道关卡，对财务报告质量起着筛选、过滤的枢纽作用，，并肩负着维护社会公众利益，维持证券市场秩序的重任。但在我国，一系列财务造假案的披露却反映出独立审计人员的行为错位与虚假财务报告的产生有着直接的关系。因此本文从独立审计行为优化的角度着手进行研究，目的在于为虚假财务报告的治理提供一种全新的思路。本文首先在分析我国上市公司虚假财务报告现状及形成机制的基础上，对虚假财务报告中的独立审计特征进行了理论研究与现实考察；接着以证券市场财务报告质量控制机制为背景，重新对独立审计的功能进行定位，明确了要通过优化独立审计行为来保障其揭露舞弊功能的发挥。在此前提下，采用案例分析的方法，经济学分析的方法对审计职业判断行为、审计合谋行为以及审计失败行为进行了系统研究，深入剖析了导致审计行为错位的影响因素。然后结合我国现实的审计行为环境以及审计人员素质状况，构建了基于上市公司虚假财务报告治理的独立审计行为优化方案，提出了优化独立审计行为的对策实施体系，这对于规范独立审计人员执业行为，治理上市公司虚假财务报告将具有一定的参考价值。
[Abstract]:As the last hurdle before the financial reports of listed companies are disclosed, independent audit plays a pivotal role in screening and filtering the quality of financial reports, and shoulders the important task of safeguarding the public interests and maintaining the order of the securities market. However, in China, the disclosure of a series of financial fraud cases reflects the direct relationship between the mismatch of the behavior of independent auditors and the production of false financial reports. Therefore, this paper studies the behavior optimization of independent audit in order to provide a new way for the governance of false financial reports. Firstly, on the basis of analyzing the present situation and forming mechanism of false financial reports of listed companies in China, this paper makes theoretical research and practical investigation on the characteristics of independent audit in false financial reports. Then, with the background of the quality control mechanism of the financial report in the securities market, the function of independent audit is re-positioned, and the function of disclosing fraud is ensured by optimizing the independent audit behavior. On this premise, this paper makes a systematic study of audit professional judgment, audit collusion and audit failure by using the method of case analysis and economic analysis, and deeply analyzes the influencing factors that lead to the mismatch of audit behavior. Then combining with the actual audit behavior environment and the quality of auditors in our country, this paper constructs the optimization scheme of independent audit behavior based on the governance of false financial reports of listed companies, and puts forward a countermeasure implementation system to optimize the independent audit behavior. This will have certain reference value for standardizing the practice behavior of independent auditors and governing false financial reports of listed companies.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.4

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