健全独立审计制度完善上市公司会计信息质量

发布时间：2018-05-25 03:15

本文选题：上市公司会计信息质量 + 审计独立性　；参考：《东北财经大学》2003年硕士论文

【摘要】： 上市公司的会计信息质量对一个国家资本市场的发展具有举足轻重的作用。我国目前上市公司的会计信息质量不高，原因是多方面的，其中独立审计制度作为保证上市公司会计信息质量的外部制度安排之一，负有不可推卸的责任。文章试图通过对审计环境和审计方法两方面存在问题的分析来揭示导致审计失败的原因。从而提出只有在保证审计独立性的前提下，切实有效的提高审计质量，才能保障审计报告的可信度。笔者首先从审计独立性和审计质量两大方面入手，结合大量的事实材料，剖析了我国目前审计行业中存在的问题。其次，笔者通过对美国近年来审计失败案例的原因分析，从审计独立性的缺失，审计人员自身的问题所在和同业互查的形同虚设等方面分析了美国审计失败案件的原因，并通过对美国审计改革的分析，，从中得出一些对我国审计事业发展的有益借鉴!最后，针对我国审计的现状和存在问题，结合美国审计改革的有益借鉴，笔者提出了8点具体建议。在保证审计独立性方面，笔者认为，应从(1)改革审计收费方式，(2)扩大事务所规模，(3)建立宣传途径，(4)提高违约成本四个方面入手；在提高审计质量方面，笔者认为，应从(1)转变审计模式，(2)改进审计实务操作，(3)改善人力资源配置机制，(4)加强中注协质量监管四个方面入手。采取多管齐下的治理措施，治理我国上市公司审计制度失衡的问题。总之，只有健全和完善相关的审计环境和治理机制，建立客观、公正、高质、有效的独立审计制度，才能为我国上市公司的会计信息把好“质量监督”关。
[Abstract]:The quality of accounting information plays an important role in the development of a country's capital market. At present, the quality of accounting information of listed companies in China is not high, there are many reasons, among which the independent audit system, as one of the external institutional arrangements to guarantee the quality of accounting information of listed companies, bears the unshirkable responsibility. This paper attempts to reveal the causes of audit failure by analyzing the problems in audit environment and audit methods. It is suggested that the credibility of the audit report can be guaranteed only by improving the audit quality effectively and effectively on the premise of ensuring the independence of the audit. Firstly, from two aspects of audit independence and audit quality, combined with a large number of factual materials, the author analyzes the problems existing in the audit industry in China at present. Secondly, the author analyzes the causes of American audit failure cases in recent years, from the lack of audit independence, the auditors' own problems and the nothingness of the audit failure cases in the United States, the author analyzes the reasons of the audit failure cases in the United States. And through the analysis of the American audit reform, we can draw some useful reference for the development of our country's audit cause. Finally, in view of the present situation and existing problems of audit in our country, combined with the beneficial reference of American audit reform, the author puts forward 8 concrete suggestions. In order to ensure the audit independence, the author thinks that we should start with the following four aspects: 1) to reform the audit fee system (2) to expand the scale of the firm and 3) to establish a propaganda approach to raise the cost of breach of contract, and 4) to improve the audit quality. We should start with the following four aspects: 1) to change the audit mode and 2) to improve the practical operation of audit; 3) to improve the mechanism of human resource allocation; (4) to strengthen the quality supervision of the CCPA. Adopt multi-pronged management measures to deal with the imbalance of audit system of listed companies in China. In a word, only by perfecting the audit environment and governance mechanism, establishing an objective, fair, high quality and effective independent audit system, can the accounting information of listed companies in our country be "supervised by quality".
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】