制度环境对我国审计生产效率的影响研究

发布时间：2018-07-29 16:02

【摘要】：我国的独立审计制度是在政府有关部门的直接推动下建立和发展起来的,在发展过程中形成了政府多头监管,部门条块分割,区域市场分割,多宗行业相互竞争等不良秩序。为了提高审计行业的整体效率,中注协发布了《关于推动会计师事务所做大做强的意见》。本文以会计师事务所的审计生产效率为研究起点,从审计投入与产出的角度,运用数据包络分析方法估算了审计生产效率值,然后重点分析了审计师所面临的宏观制度环境和微观制度环境对审计生产效率的影响,在宏观制度环境中,本文运用了规范研究和实证研究相结合的方法,从对我国会计师事务所有普遍影响力和约束力的市场秩序和法律环境的视角,分析了行业竞争秩序,政府对市场的干预和法律环境对会计师事务所审计生产效率的影响,研究表明:市场秩序好,政府对市场的干预少,法律建设快的地区,审计师的生产效率较高,在微观制度环境中,我们同样运用了规范研究和实证研究相结合的方法,从审计师面对的客户公司的角度,研究了公司治理结构对审计生产效率的影响,研究表明:审计师面对国有股和非国有股控股的上市公司时,表现出了效率的差异;对于股权结构较为合理,股权制衡度较均衡的公司,审计师表现出了显著的高效率;独立董事和监事会都在一定程度上表现出了对外部审计机制的支持,但是独立董事的治理效应还应继续加强。制度具有关联性和相互依存性,一项制度的生效与失效与其他制度的生效与失效联系在一起,要提高审计师的生产效率和外部审计机制的监督效用,应从更为广泛的制度环境着手,包括加快市场化进程,建立良好的市场秩序,提高法制建设水平,规范政府行为,消除公司被控股股东和内部控制人操控的局面。
[Abstract]:The independent audit system of our country was established and developed under the direct promotion of the relevant government departments. In the process of development, the bad order was formed, such as government multi-head supervision, division of departments, regional market segmentation, competition among many industries and so on. In order to improve the overall efficiency of the audit industry, the Association issued "opinions on promoting the size and strength of accounting firms". Based on the audit production efficiency of accounting firms, this paper estimates the efficiency of audit production from the angle of audit input and output, using the method of data envelopment analysis. Then it analyzes the impact of the macro institutional environment and the micro institutional environment on the audit production efficiency. In the macro institutional environment, this paper uses the method of combining normative research with empirical research. From the perspective of market order and legal environment, which have universal influence and binding force on accounting firms in China, this paper analyzes the competition order of the industry, government intervention in the market and the influence of the legal environment on the audit production efficiency of accounting firms. The research shows that: the market order is good, the government has little intervention to the market, the law construction is fast, the auditor's production efficiency is higher. In the micro system environment, we also use the method of combining normative research and empirical research. From the point of view of the client company which the auditor faces, this paper studies the influence of the corporate governance structure on the audit production efficiency. The research shows that the auditor shows the difference of efficiency when facing the listed company with state-owned shares and non-state-owned shares; For the companies with reasonable equity structure and balanced equity balance, auditors have shown remarkable high efficiency, and the independent directors and the board of supervisors have to a certain extent demonstrated their support for the external audit mechanism, and, to a certain extent, the independent directors and the board of supervisors have shown their support for the external audit mechanism. But the governance effect of independent director should continue to strengthen. The system is interrelated and interdependent. The effectiveness and invalidation of a system is related to the effectiveness and invalidation of other systems. It is necessary to improve the production efficiency of auditors and the supervision utility of external audit mechanism. We should start from a wider institutional environment, including speeding up the process of marketization, establishing a good market order, improving the level of legal construction, standardizing government behavior, and eliminating the situation in which companies are manipulated by controlling shareholders and internal controllers.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.22

【相似文献】