公司治理与独立审计的互动性研究

发布时间：2018-05-05 22:25

本文选题：公司治理 + 独立审计　；参考：《武汉大学》2011年博士论文

【摘要】：自2001年以来,世界各国不断爆发的上市公司财务丑闻,和受此牵连的会计师事务所破产,引起了全球对公司治理问题的关注和审计质量的担心。在我国,随着资本市场的不断扩大,上市公司的群体队伍不断壮大,其在经济生活中的地位和影响力逐渐增强,作为社会信用体系一部分的会计师事务所所出具的审计报告也担负起越来越重要的社会监督和鉴证责任。同时,我国与世界经济的融合度日益提高,无论公司治理还是审计服务都面临着众多共同的难题,因此,公司治理和独立审计一直是我国和其他国家理论界和实务界研究的重点和热点,人们已经认识到独立审计面临着复杂环境变化,公司治理对独立审计有着重要影响。目前我们正在经历由2008年从美国开始蔓延的世界性经济危机,虽然此次危机是由金融资产泡沫的破灭引起,但社会普遍对公司高管薪酬的不满和企业风险控制的不利仍然给公司治理问题敲响了警钟。而在如此动荡的市场经济发展格局中,作为中介机构的会计师事务所应如何发挥他在公司治理中的监督和鉴证作用,并且控制好自身所面临的风险,成为我们当前需要深入研究和思考的问题。在公司治理和审计服务的相关研究中,大多数学者是从被审计单位的公司治理问题展开的,得出了提高审计质量要从加强公司治理水平开始的结论。另一部分学者则从会计师事务所的规模、组织形式、人员结构等方面,研究了其与审计质量的关系和我国注册会计师行业的发展道路。本文以前者的研究思路为主线,辨证地提出了公司治理与独立审计服务之间存在的相互依赖、相互影响的互动关系。首先在两权分离状态下,为解决委托代理问题、降低交易成本和减少信息不对称的公司治理需求产生了独立审计服务；独立审计在公司治理中发挥了契约治理的本质效应,独立审计的存在使公司治理各方的组织行为和预期发生改变。同时独立审计必须基于公司经营、财务、人员及制度方面的基础数据展开工作,在执行过程中不断受到来自公司治理要素的直接或间接影响。在总体上,公司治理水平对独立审计起到基础制约作用,独立审计必须在现有公司治理水平下做出职业判断,在具体影响要素上,本文通过对我国2010年的上市公司数据进行分析,发现管理层和董事会对独立审计的影响较为明显,监事会没有发挥应有治理效用。另外,由于我国提供独立审计服务的会计师事务所80%以上均采用了公司制的组织形式,事务所自身的内部治理问题也在时刻影响着独立审计服务的开展,因此本文在公司治理问题的讨论上,少量涉及了事务所治理对独立审计的影响。在研究方法上,本文采用规范研究与实证研究相结合,并以规范研究为主的研究方法,对更加广泛的公司治理和独立审计问题进行了研究和探索,试图对公司治理和独立审计服务所涉及到的多层次、多方面的相互影响给出一个更全面的立体透视。论文以独立审计的契约关系为本质线索,从公司治理实践中审计功能异化的实际问题出发,分别对独立审计的公司治理效用和公司治理水平对独立审计的促进进行了分析总结。通过借鉴国外的公司治理经验和独立审计特点,提出被审计单位应以理顺审计聘任权为突破口,改善董事会的专业决策效率,完善内部制度安排,同时增加相关利益者的监督作用,建立相关利益者与董事会和审计师的稳定沟通渠道；为提高独立审计质量,增强独立审计的公司治理功能,会计师事务所也应以二次合并为契机,完善内部治理中的制度及程序建设,落实相应责任与权利的统一,将人力资源管理和事务所文化建设放在重要位置；政府及行业自律组织应严格监管制度,加大惩戒力度,促进健康稳定的资本市场和独立审计市场的建立和发展。本文分六个部分展开论述：第一章交代了论文的选题动机和意义,介绍了整个论文的写作思路和研究方法,并对论文中关键的概念和范围进行了界定。同时回顾了国内外有关公司治理和独立审计的研究文献,第二章主要总结了公司治理研究的若干基础理论,其中重点介绍了委托代理理论、信息不对称理论、交易成本理论和契约理论。第三章分析了公司治理水平对独立审计的深入影响,分别从本质性的基础制约和表象上的影响媒介两个方面进行研究。第四章从被审计单位的角度出发,研究了独立审计在被审计单位的公司治理中发挥的主要作用机理,分别从契约治理效应和组织行为传递两个方面进行了分析,同时提出了独立审计在公司治理中发挥作用的前提条件是对审计质量的保证和公司治理系统对独立审计效用的认可。第五章在前述章节分析的基础上,从我国实际情况出发,总结了我国公司治理实践中的主要问题,通过对2010年我国部分上市公司的公司治理要素和独立审计意见、审计费用等数据进行分类统计和分析,从实证研究的角度检验了公司治理与独立审计互动关系的规范研究结论。第六章对全文进行了整体性的总结,对论文的关键结论进行全面的梳理,对论文的创新点和不足进行了评述,并对我国未来的公司治理和独立审计发展提出了相应的政策建议。
[Abstract]:Since 2001, the financial scandals of Listed Companies in the world and the bankruptcy of the certified public accountants have caused concern about the problem of corporate governance and the concern of the quality of audit. In China, as the capital market continues to expand, the group of listed companies is growing, and its position in the economic life and As a part of the social credit system, the audit report, which is part of the social credit system, also takes on more and more important responsibility for social supervision and authentication. At the same time, the degree of integration between China and the world economy is increasing. Both corporate governance and audit services are faced with many common problems, therefore, corporate governance. Rational and independent audit has always been the focus and hot spot in the theoretical and practical circles of China and other countries. People have realized that independent audit is facing complex environmental changes, and corporate governance has an important impact on independent audit.
At present, we are experiencing a world economic crisis that began to spread from the United States in the 2008. Although the crisis was caused by the disillusionment of the financial asset bubble, the public dissatisfaction with corporate executives' compensation and the risk of corporate risk control still rounded the alarm of corporate governance. In the Bureau, how should the accounting firm, as an intermediary, play his role in supervision and authentication in corporate governance and control the risks that they face, which we need to study and think deeply at present.
In the related research of corporate governance and audit service, most scholars start from the problem of corporate governance by the audited units, and get the conclusion that the quality of audit should start from strengthening the level of corporate governance. The other scholars have studied the audit and audit from the scale, organization form and personnel structure of the accounting firms. The relationship of quality and the development road of Chinese certified public accountants industry. The main line of the former research ideas of this article is that the interdependence and interaction relationship between corporate governance and independent audit services are dialectically proposed. First, in the state of separation of two rights, to solve the principal-agent problem, reduce the transaction cost and reduce the letter. The unsymmetrical corporate governance demand produces an independent audit service, and the independent audit plays the essential effect of the contract governance in the corporate governance. The existence of the independent audit changes the organizational behavior and expectation of the corporate governance. At the same time, the independent audit must be based on the basic data exhibition of the company management, finance, personnel and system. On the whole, the level of corporate governance plays a basic role in the independent audit, and the independent audit must make a professional judgment under the existing corporate governance level. In the specific influence, the number of Listed Companies in China in 2010 is the number of listed companies. According to the analysis, it is found that the influence of the management and the board of directors on the independent audit is more obvious, and the board of supervisors has not played the role of governance. In addition, more than 80% of the accounting firms that provide independent audit services in our country have adopted the organizational form of the company system, and the internal governance of the firm itself also affects the independent audit at all times. Therefore, in the discussion of corporate governance, a small amount of the impact of firm governance on independent auditing is discussed in this paper.
In the method of research, this paper combines normative research and empirical research, and studies and explores more extensive corporate governance and independent audit, trying to give a more comprehensive and multi-dimensional interaction of corporate governance and independent audit services. The paper takes the contractual relationship of independent audit as the essential clue. From the practical problems of the alienation of audit function in the corporate governance practice, this paper analyzes the effectiveness of the corporate governance of independent audit and the promotion of the level of corporate governance to the independent audit. By drawing on the experience of foreign corporate governance and the characteristics of independent audit, It is proposed that the audited units should straighten out the right of audit appointment as a breakthrough, improve the efficiency of the decision of the board of directors, improve the internal system arrangement, increase the supervisory role of the relevant stakeholders, and establish a stable communication channel for the relevant stakeholders and the board of directors and auditors; to improve the quality of the independent audit and enhance the corporate governance work of the independent audit. The accounting firm should also take the two times as an opportunity to perfect the system and procedure construction in internal governance, implement the unification of the corresponding responsibilities and rights, put the human resources management and the construction of the firm culture in an important position, and the government and the self-discipline organizations of the industry should strictly supervise the system, increase the punishment and promote the healthy and stable capital. The establishment and development of market and independent audit market.
This article is divided into six parts: the first chapter explains the motivation and significance of the thesis, introduces the writing ideas and research methods of the whole paper, and defines the key concepts and scope of the paper. At the same time, it reviews the research literature on corporate governance and independent audit at home and abroad, and the second chapter mainly summarizes the corporate governance. The basic theory of the study is to introduce the principal agent theory, the information asymmetry theory, the transaction cost theory and the contract theory. The third chapter analyzes the deep influence of the corporate governance level on the independent audit, and the two aspects are the essential basic constraints and the image response media respectively. The fourth chapter is from the trial. From the point of view of the unit, the main mechanism of independent audit in the corporate governance of the audited units is studied, and the two aspects are analyzed from the effect of contract governance and the transfer of organizational behavior. At the same time, the pre conditions for the independent audit to play its role in the corporate governance are the guarantee of the audit quality and the corporate governance. The fifth chapter, on the basis of the analysis of the preceding chapters, summarizes the main problems in the practice of corporate governance in our country on the basis of the analysis of the previous chapters, and classifies and analyses the data of the corporate governance elements, independent audit opinions and audit expenses in 2010. The angle of empirical study examines the normative research conclusions of the interactive relationship between corporate governance and independent audit. The sixth chapter summarizes the whole text, reviews the key conclusions of the paper comprehensively, reviews the innovation points and shortcomings of the paper, and puts forward the corresponding development of our future Corporate Governance and independent audit. Policy recommendations.

【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：F239.4

【引证文献】