审计准则的国际协调研究

发布时间：2018-07-28 13:38

【摘要】： 一、研究背景当今世界以“和平与发展”为主旋律，各国都争先恐后地发展本国经济，以便融入国际市场体系，力图提高本国竞争力。在现代资本市场中，会计审计都是非常重要的制度安排，其目的是降低市场交易成本，维护市场经济秩序。然而随着资本市场全球化的速度逐步加快的同时，会计审计信息的不可比使资本市场的交易成本上升，也使市场作用难以发挥，这不仅阻碍了投资资本的国际流动，而且阻碍了经济发展和资源在国际间的有效配置。随着金融市场全球化、公司经营跨国化和资本流动国际化趋势的形成，会计审计的沟通、交流、协调越来越显示出必要性和重要性。从一般意义上讲，注册会计师审计的国际协调主要指审计准则的国际协调，因此规范各国民间审计准则的问题不可避免地摆在了我们面前。然而各国经济、法律、文化等环境方面的差异以及国家利益的斗争，使得审计准则的国际协调并非一帆风顺。怎样理解审计准则的国际协调？审计准则国际协调的动力何在？存在哪些障碍？已经取得哪些成绩？应该怎样向前发展？前景如何？在国际协调的进程中，中国应采取怎样的策略？在我国已经加入WTO的情况下，回答这些问题，对于合理确定我国独立审计准则的走向，完善独立审计准则体系，合理解决“中国国情和国际惯例”的矛盾，促进我国经济融入国际市场，具有极为重要的意义。二、研究思路正是基于上述背景，笔者试图涉足“审计准则的国际协调”这一课题，进行有意义的探讨和研究。本文的研究思路是：围绕民间审计准则的国际协调这一中心问题，从抽象到具体，从一般到个别，从问题到对策，逐步展开研究。第一部分第一个问题是本文的研究起点，主要阐明审计准则的产生发展过程，旨在为探讨审计准则国际协调作好铺垫和准备；接着，是论 WP=3 述对审计准则国际协调的理解，这是提出问题。第二部分和第三部分，对审计准则国际协调的动因和可能遭遇的障碍进行论述，这是分析问题。第四部分是过渡，回顾和评述审计准则国际协调的发展及成就。而第五部分则顺理成章地“解决问题”，就审计准则国际协调的途径、原则、思路和理论模型进行专门研究，这也是本文的重心之所在。最后一个部分是结合我国实际，就审计准则国际协调这一时代背景下，我国制定独立审计准则时应采取的策略进行了论述。三、主体结构全文分为六个部分，结构和内容要点如下。第一部分：审计准则的国际协调理解。首先从注册会计师审计产生的原因和存在的必要性谈起，回顾了民间审计准则的产生和发展历程，重点介绍了世界上最早的审计准则——美国的《公认审计准则》（Generally Accepted Auditing Standards，缩写为GAAS）的产生过程，并对《国际审计准则》（International Standards on Auditing，缩写为ISA）的最新变化进行了介绍。在此基础上，笔者总结出审计准则历史的启示，为下文审计准则国际协调问题的提出作好了铺垫。然后，在比较分析中外学者对审计准则国际协调不同理解的基础上，笔者提出了自己对审计准则国际协调的看法。第二部分：动因分析——审计准则国际协调的必要性和可能性。本部分首先介绍了国外学者对审计准则国际协调必要性的论述：国际审计大师斯坦泼和穆尼兹的三点论、坎贝尔观点及卡米切尔理论。接着，笔者从四个方面分析了审计准则国际协调的必要性，笔者认为，审计准则的国际协调是全球经济一体化和资本跨国流动的需要，是世界经济环境下审计职业自治的需要；同时，国际审计准则作为国际会计准则的补充将日益成为必要，而一套协调的国际审计准则既可以弥补发展中国家的空白，又能使发达国家向其靠拢。最后，笔者对审计准则国际协调的可能性进行了分析，指出审计准则的技术属性表明其是可以协调的，并通过表格比较了几个国家及国际审计准则的外勤准则。第三部分：障碍分析——审计准则国际协调的困难和消极因素。 WP=4 在本部分中，首先介绍了卡米切尔、斯坦泼和穆尼兹及约翰·邓恩对审计准则国际协调不利因素的分析。笔者认为，经济、政治、文化等差异是审计准则国际协调的根本障碍，审计观念、审计目标的矛盾是审计准则难以协调的重要矛盾，而注册会计师难以实现国际间自由流动也是审计准则国际协调的绊脚石，同时还存在其他方面的障碍。最后，笔者通过分析指出，这些不利因素会随着世界经济发展和各国经济文化的交流而逐渐减弱，审计准则的国际协调活动会一如既往的开展下去。第四部分：回顾与评述——当前审计准则国际协调的发展和成就。本部分是过渡部分，介绍了国际会计师联合会、欧盟和国际性会计公司主持或参与的审计准则国际协调活动，并相应对其进行了评述；另外，世界各国民间审计职业团体之间的交流也促进了审计准则的国际协调。本部分笔者对审计准则国际协调活动的回顾和评述，为下一部分笔者对审计准则国际协调途径、原则及思路的提出奠定了基础。第五部分：展望和设想——审计准则国际协调的途径、原则、思路和理论模型。从第四部分可以看出，审计准则国际协调的途径至少有三种方式：各国自发协调、通过国际会计师联合会等组织世界范围内协调和一定区域范围内协调。根
[Abstract]:First, research background
In today's world, with the theme of "peace and development", all countries are scrambling to develop their own economy in order to integrate into the international market system and try to improve their competitiveness. In the modern capital market, accounting audit is a very important institutional arrangement. The purpose is to reduce the transaction cost of the market and maintain the order of the market economy. At the same time, the speed of the globalization of the market has been accelerated gradually, and the information of accounting and auditing can not be compared to the increase in the cost of the capital market and the difficult role of the market. This not only hinders the international flow of investment capital, but also hinders the economic development and the effective allocation of resources in the world. With the globalization of the financial market, the company operates The internationalization and the trend of internationalization of capital flow, the communication, communication and coordination of accounting audit are becoming more and more necessary and important. In general, the international coordination of CPA auditing mainly refers to the international coordination of audit standards. Therefore, the problem of standardizing civil auditing standards of various countries is inevitably placed in our face. Before, however, the differences in economic, legal, cultural and other environmental differences, as well as the struggle for national interests, made international harmonization of auditing standards not smooth sailing.
How to understand the international coordination of auditing standards? What are the obstacles to the international coordination of auditing standards? What are the obstacles that have been achieved? How should we go forward? What is the future? In the process of international coordination, what strategy should China take? In the case where China has been added to WTO, it is reasonable to decide on me It is of great significance to improve the trend of national independent auditing standards, to improve the independent auditing standards system, to solve the contradiction between China's national conditions and international practice, and to promote the integration of China's economy into the international market.
Two, research ideas
Based on the above background, the author tries to get involved in the topic of "international harmonization of auditing standards" and has a meaningful discussion and study.
The research ideas of this paper are: the international coordination of the civil auditing standards, from the abstract to the specific, from the general to the individual, from the problem to the countermeasures. The first part of the first part is the starting point of this paper, which mainly clarifies the development process of the auditing standards, aiming at discussing the international coordination of auditing standards. Make good paving and preparation; then, it is the theory.
WP=3
The understanding of the international coordination of audit standards is a question. The second and the third part, the reasons for the international coordination of audit standards and the obstacles that may be encountered are discussed. This is the analysis. The fourth part is the transition, reviews and reviews the development and achievements of the international coordination of audit standards. The fifth part is a logical "solution". The final part of the question is to make a special study on the ways, principles, ideas and theoretical models of the international coordination of auditing standards, and the last part is to discuss the strategies that we should adopt in the context of the international coordination of auditing standards in the context of the international coordination of auditing standards in China.
Three, the main body structure
The full text is divided into six parts, the structure and content of the main points are as follows.
The first part: the international understanding of the auditing standards. First, from the reasons and necessity of the CPA audit, it reviews the emergence and development of the civil auditing standards, and focuses on the earliest auditing standards in the world - the Generally Accepted Auditing Standards (abbreviation). The production process of GAAS) is introduced and the latest changes in the International Standards on Auditing (abbreviated as ISA) are introduced. On this basis, the author summarizes the Enlightenment of the history of the auditing standards, paving the way for the proposal of the international coordination of auditing standards below. Then, in comparison and analysis, the Chinese and foreign scholars' audit of the audit. On the basis of different understandings of international harmonization of norms, the author puts forward his own views on international harmonization of auditing standards.
The second part: motivation analysis - the necessity and possibility of international coordination of auditing standards. This part first introduces the foreign scholars' discussion on the necessity of international coordination of auditing standards: the three point theory of Stamp and Muniz, Campbell's viewpoint and the theory of cam. Then, the author analyses the audit from four aspects. The necessity of international coordination is that the international coordination of auditing standards is the need for global economic integration and capital transnational flow and the need for auditing professional autonomy under the world economic environment. At the same time, the international auditing standards as a supplement to international accounting standards will become increasingly necessary, and a coordinated international auditing standard is not only necessary but also a set of coordinated international auditing standards. It can make up the gap of the developing countries and make the developed countries close to them. Finally, the author analyzes the possibility of the international coordination of auditing standards, and points out that the technical attributes of the auditing standards show that they are compatible, and the field standards of several countries and international auditing standards are compared through a table.
The third part: Obstacle Analysis -- the difficulties and negative factors of international harmonization of auditing standards.
WP=4
In this part, the author first introduces the analysis of the adverse factors of the international coordination of auditing standards by Carmichael, Stamp and Muniz and John Dunn. The author holds that the differences of economy, politics and culture are the fundamental obstacles to the international coordination of auditing standards. The audit concept and the contradiction of the audit objectives are the important contradictions that the auditing standards are difficult to coordinate. It is difficult to realize the free flow of International Accountants and the obstacle to the international coordination of audit standards. At the same time, there are other obstacles. Finally, the author points out that these unfavorable factors will gradually weaken with the development of the world economy and the exchange of economic and culture in various countries, and the international coordination activities of the auditing standards will be as usual. Carry on.
The fourth part: review and review - the development and achievement of the current international coordination of audit standards. This part is a transitional part. It introduces the international coordination activities of the international accountants Federation, the European Union and international accounting companies, and commented on it. In addition, the civil auditing professional groups in the world all over the world. The exchange also promotes the international coordination of audit standards. This part of the author's review and review of the international coordination of auditing standards has laid a foundation for the next part of the author to put forward the international coordination approach, principles and ideas of audit standards.
The fifth part: prospects and assumptions - the ways, principles, ideas and theoretical models of the international coordination of auditing standards. From the fourth part, we can see that there are at least three ways of the international coordination of auditing standards: the spontaneous coordination of countries, coordination within the world community and a certain regional scope through the organization of the International Federation of accountants and other organizations.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

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