我国上市公司持续经营能力与审计意见相关性研究
发布时间：2018-07-30 07:22
【摘要】：自从持续经营假设在1922年由美国会计学家佩顿(Paton)首次提出之后,即在会计理论中得以明确,也被各国的会计准则广泛接受。如美国会计原则委员会(APB)1961年发布的《会计研究公告第一号》及我国财政部1993年颁布的《企业会计准则》都将持续经营作为一项基本会计假设,由此可见持续经营假设在会计中的基础地位。由于在现代经济生活中,企业破产成为司空见惯的现象,持续经营假设正不断遭受来自理论界和实务界的抨击,但是在找到更好的解决方案之前,其在会计中的基础地位仍不可动摇。随着市场竞争的日益激烈,企业持续经营不确定性问题日渐突出,人们对持续经营不确定性问题日益关注使得持续经营能力评价研究也不断深入。但迄今为止,在审计实务中,对持续经营能力的评价定性指标远远高于定量指标,人为因素较多,虽然注册会计师的行业特点注重专业判断,但涉及持续经营能力不确定性的专业判断难度较大。同时理论研究方面,对持续经营能力评价的定量研究较少,并且实证研究更少,对于持续经营能力与被出具的审计意见之间的相关性缺少实证方面的研究。在此背景下,本论文试图寻找一种可操作性强的科学有效的企业持续经营能力的定量评价方法,并且应用于审计意见相关性的分析中,考察审计意见的信息含量。 本文主要工作体现在: (1) 首先在持续经营能力及相关概念清晰界定的基础上,通过对以往持续经营能力评价方法的综合评述,在借鉴国内外学者的研究成果的基础上提出从公司长期偿债能力、现金偿债能力、变现能力三方面进行企业持续经营能力评价; (2) 选取沪市制造业上市公司为分析样本,在测度样本公司持续经营能力(运用本文所构建的持续经营能力指标体系)和整理了样本公司的审计意见的基础上,考察了样本公司持续经营能力与审计意见的相关性; (3) 依据论文研究,针对如何规范注册会计师审计行为、提高审计信息含量与有用性、以及修订审计准则提出了具体建议。
[Abstract]:Since the hypothesis of going concern was first put forward by American accountant Peyton (Paton) in 1922, it has been clear in accounting theory and widely accepted by various countries. For example, the Accounting Research Bulletin No. 1 issued by (APB) in 1961 and the Accounting Standards for Enterprises promulgated by China's Treasury in 1993 all regard going on as a basic accounting assumption. From this we can see the basic position of the hypothesis of going concern in accounting. Since bankruptcy has become a common phenomenon in modern economic life, the hypothesis of continuing business is constantly being attacked by theorists and practitioners, but until a better solution is found, Its basic position in accounting is still unshakable. With the increasingly fierce competition in the market, the uncertainty of continuous operation of enterprises is becoming more and more prominent. People pay more and more attention to the uncertainty of continuing operation, which makes the research on the evaluation of continuing management ability more and more in-depth. But up to now, in the audit practice, the qualitative evaluation index of the continuing management ability is far higher than the quantitative index, and there are many human factors, although the profession characteristic of the CPA pays attention to the professional judgment, However, it is difficult to judge the uncertainty of continuing operation ability. At the same time, the quantitative research on the evaluation of going concern ability is less, and the empirical research is even less, and there is no empirical research on the correlation between the going management ability and the audit opinion issued. Under this background, this paper tries to find a scientific and effective quantitative evaluation method of continuous operation ability of enterprises, and applies it to the analysis of the relevance of audit opinions to investigate the information content of audit opinions. The main work of this paper is as follows: (1) on the basis of clear definition of going concern ability and related concepts, On the basis of a comprehensive review of the previous evaluation methods of continuing business ability, based on the research results of domestic and foreign scholars, this paper puts forward that the long-term solvency and cash solvency of the company should be taken into account. Carry on the evaluation of the enterprise's continuing management ability in three aspects: (2) select the manufacturing listed company of Shanghai Stock Exchange as the analysis sample, On the basis of measuring the on-going management ability of the sample company (using the index system of the continuing management ability constructed in this paper) and collating the audit opinions of the sample company, This paper investigates the correlation between the on-going management ability of the sample company and the audit opinion. (3) according to the research of the thesis, the author aims at how to regulate the audit behavior of CPA. To improve the audit information content and usefulness, and to revise the audit standards put forward specific recommendations.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2154264
[Abstract]:Since the hypothesis of going concern was first put forward by American accountant Peyton (Paton) in 1922, it has been clear in accounting theory and widely accepted by various countries. For example, the Accounting Research Bulletin No. 1 issued by (APB) in 1961 and the Accounting Standards for Enterprises promulgated by China's Treasury in 1993 all regard going on as a basic accounting assumption. From this we can see the basic position of the hypothesis of going concern in accounting. Since bankruptcy has become a common phenomenon in modern economic life, the hypothesis of continuing business is constantly being attacked by theorists and practitioners, but until a better solution is found, Its basic position in accounting is still unshakable. With the increasingly fierce competition in the market, the uncertainty of continuous operation of enterprises is becoming more and more prominent. People pay more and more attention to the uncertainty of continuing operation, which makes the research on the evaluation of continuing management ability more and more in-depth. But up to now, in the audit practice, the qualitative evaluation index of the continuing management ability is far higher than the quantitative index, and there are many human factors, although the profession characteristic of the CPA pays attention to the professional judgment, However, it is difficult to judge the uncertainty of continuing operation ability. At the same time, the quantitative research on the evaluation of going concern ability is less, and the empirical research is even less, and there is no empirical research on the correlation between the going management ability and the audit opinion issued. Under this background, this paper tries to find a scientific and effective quantitative evaluation method of continuous operation ability of enterprises, and applies it to the analysis of the relevance of audit opinions to investigate the information content of audit opinions. The main work of this paper is as follows: (1) on the basis of clear definition of going concern ability and related concepts, On the basis of a comprehensive review of the previous evaluation methods of continuing business ability, based on the research results of domestic and foreign scholars, this paper puts forward that the long-term solvency and cash solvency of the company should be taken into account. Carry on the evaluation of the enterprise's continuing management ability in three aspects: (2) select the manufacturing listed company of Shanghai Stock Exchange as the analysis sample, On the basis of measuring the on-going management ability of the sample company (using the index system of the continuing management ability constructed in this paper) and collating the audit opinions of the sample company, This paper investigates the correlation between the on-going management ability of the sample company and the audit opinion. (3) according to the research of the thesis, the author aims at how to regulate the audit behavior of CPA. To improve the audit information content and usefulness, and to revise the audit standards put forward specific recommendations.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 胡继荣;王耀明;;论CPA不确定性审计意见预测——基于重大疑虑事项的持续经营[J];会计研究;2009年06期
相关硕士学位论文 前2条
1 公华;审计质量与GCO决策[D];中国海洋大学;2010年
2 郭婷;持续经营能力对上市公司审计意见影响研究[D];西北农林科技大学;2010年
，本文编号：2154264
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