我国上市公司审计委托模式研究

发布时间：2018-06-23 18:14

本文选题：上市公司 + 审计委托模式　；参考：《中南大学》2006年硕士论文

【摘要】： 近年来对于国内外一系列上市公司的财务造假丑闻所对应的审计失败形成的原因和解决问题的方法，一直是会计理论界研究的一个热点问题。学者们从各个方面进行了一些探索，研究的焦点逐渐转移到对我国上市公司审计委托模式的反思，但是，尚未形成比较成熟的一致意见。因此，，对我国上市公司审计委托模式的理论基础，发展历程，现实困境，改革难题等进行系统研究，在反思现有模式的基础上提出适合我国国情的新的模式，就具有重要的理论价值和现实意义。本文从研究审计委托模式的理论渊源入手，阐述了审计委托模式的历史发展过程，在论述了审计独立性的涵义的基础上，指出了审计委托模式对审计独立性的重要性。通过研究我国审计委托模式的现状及其导致审计失败的原因的，对已有的审计委托模式的改革方法包括审计委员会模式，财务报表保险模式，证监会模式进行了论述，并着重论述了它们所遇到的难题。经过比较研究，针对我国上市公司审计委托模式的改革难题，提出了政府导向审计委托模式。通过对审计委托模式的博弈分析，对我国上市公司股权结构的分析，对审计服务的特征分析以及对市场经济中政府的职能分析，构建了政府导向审计委托模式的理论依据。通过对审计服务交易所的组成和职能论述，以及其工作流程设计和相关法规的完善设计，构建了政府导向审计委托模式的具体内容。通过ST圣方公司审计失败案例，在现实层面上论述了现行审计委托模式的弊端，并阐述如果采用政府导向审计委托模式可以起到的作用，验证了审计委托模式改革的必要性和政府导向审计委托模式的正确性。
[Abstract]:In recent years, the causes of audit failure in a series of financial fraud scandals of listed companies at home and abroad and the methods to solve the problems have been a hot issue in the field of accounting theory. Scholars have made some explorations from various aspects, and the focus of the research has gradually shifted to the reflection on the mode of audit entrustment of listed companies in China, but it has not yet formed a relatively mature consensus. Therefore, this paper systematically studies the theoretical basis, development course, realistic predicament, reform difficulties of the audit entrustment mode of listed companies in China, and puts forward a new model suitable for the national conditions of our country on the basis of reflecting on the existing models. It has important theoretical value and practical significance. This paper begins with the theoretical origin of the audit entrustment mode, expounds the historical development process of the audit entrustment mode, points out the importance of the audit entrustment mode to the audit independence on the basis of discussing the meaning of the audit independence. By studying the present situation of audit entrustment mode in our country and the causes of audit failure, this paper discusses the existing reform methods of audit entrustment mode, including audit committee mode, financial statement insurance mode, and CSRC mode. The problems encountered by them are discussed in detail. Through comparative study, this paper puts forward the government oriented audit entrustment mode in view of the difficult problem of the reform of audit entrustment mode of listed companies in our country. Through the game analysis of the audit entrustment mode, the analysis of the ownership structure of the listed companies in China, the analysis of the characteristics of the audit service and the analysis of the government's function in the market economy, the theoretical basis of the government-oriented audit entrusting mode is constructed. By discussing the composition and function of the audit service exchange, and the design of its workflow and related laws and regulations, this paper constructs the concrete contents of the government-oriented audit entrustment mode. Through the audit failure case of St Saint square company, this paper discusses the malpractice of the current audit entrustment mode on the practical level, and expounds the function that can be played by adopting the government-oriented audit entrustment mode. It verifies the necessity of the reform of audit entrustment mode and the correctness of government oriented audit entrustment mode.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F276.6

【引证文献】