证券审计市场监管问题研究
发布时间：2018-08-07 08:57
【摘要】：证券市场的良性发展要求上市公司会计信息披露的真实与公平。独立审计作为提供会计信息鉴证和会计信息质量保障的主体,强化其监管已成为各国治理上市公司虚假会计信息的核心。如何从源头遏制虚假会计信息的生成,如何保障独立审计鉴证服务的质量,这需打破以独立审计监管研究为核心的传统研究视野,从证券审计市场主体——会计师事务所与证券审计市场客体——上市公司的市场供求关系、市场行为、市场运行与约束机制等方面进行深入研究,构建证券审计市场监管的整体研究框架。本文以证券审计市场及其监管问题为研究对象,重点对证券审计市场监管体系的设计及监管结果的评价进行了深入研究,提出了加强证券审计市场监管的全新思路。 文章首先从分析证券市场与证券审计市场的互动关系入手,对上市公司独立审计模式、上市公司与会计师事务所之间的审计关系、证券审计市场监管的科学内涵及其经济学基础进行了理论探索。其次对美、日、法等国的证券审计市场监管模式及其最新变革进行了比较研究,并分析了其对我国证券审计市场监管的借鉴作用与启示意义。之后,文章分析了我国证券审计市场监管现状及其存在问题,在此基础上构建了我国证券审计市场监管框架,并对该框架的具体运行进行了较详细的研究。文章最后设计了一套证券审计市场监管效果的评价指标体系,该评价指标体系的评价结果将对监管体系的动态调整具有较强的指导作用。
[Abstract]:The benign development of the securities market requires the truth and fairness of accounting information disclosure of listed companies. As the main body of accounting information authentication and accounting information quality assurance, independent audit has become the core of managing false accounting information of listed companies in various countries. How to contain the generation of false accounting information from the source and how to guarantee the quality of independent audit authentication service, which need to break the traditional research field of view, which is based on independent audit supervision research. The relationship between market supply and demand, market behavior, market operation and restraint mechanism between accounting firm and the object of securities audit market are studied in detail, such as market supply and demand, market behavior, market operation and restraint mechanism, etc. Construct the whole research frame of securities audit market supervision. This paper focuses on the design of the supervision system of the securities audit market and the evaluation of the regulatory results, and puts forward a new idea to strengthen the supervision of the securities audit market. The article begins with the analysis of the interactive relationship between the securities market and the securities audit market, and analyzes the independent audit mode of the listed company, the audit relationship between the listed company and the accounting firm, and the audit relationship between the listed company and the accounting firm. The scientific connotation and economic basis of securities audit market supervision are explored theoretically. Secondly, this paper makes a comparative study on the regulatory models and the latest changes of the securities audit market in the United States, Japan, France and other countries, and analyzes its reference role and enlightening significance to the supervision of the securities audit market in our country. After that, the paper analyzes the current situation and existing problems of the securities audit market in China, and on this basis, constructs the regulatory framework of the securities audit market in China, and makes a detailed study on the specific operation of the framework. Finally, the paper designs a set of evaluation index system for the supervision effect of the securities audit market. The evaluation results of the evaluation index system will have a strong guiding effect on the dynamic adjustment of the supervision system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
本文编号：2169528
[Abstract]:The benign development of the securities market requires the truth and fairness of accounting information disclosure of listed companies. As the main body of accounting information authentication and accounting information quality assurance, independent audit has become the core of managing false accounting information of listed companies in various countries. How to contain the generation of false accounting information from the source and how to guarantee the quality of independent audit authentication service, which need to break the traditional research field of view, which is based on independent audit supervision research. The relationship between market supply and demand, market behavior, market operation and restraint mechanism between accounting firm and the object of securities audit market are studied in detail, such as market supply and demand, market behavior, market operation and restraint mechanism, etc. Construct the whole research frame of securities audit market supervision. This paper focuses on the design of the supervision system of the securities audit market and the evaluation of the regulatory results, and puts forward a new idea to strengthen the supervision of the securities audit market. The article begins with the analysis of the interactive relationship between the securities market and the securities audit market, and analyzes the independent audit mode of the listed company, the audit relationship between the listed company and the accounting firm, and the audit relationship between the listed company and the accounting firm. The scientific connotation and economic basis of securities audit market supervision are explored theoretically. Secondly, this paper makes a comparative study on the regulatory models and the latest changes of the securities audit market in the United States, Japan, France and other countries, and analyzes its reference role and enlightening significance to the supervision of the securities audit market in our country. After that, the paper analyzes the current situation and existing problems of the securities audit market in China, and on this basis, constructs the regulatory framework of the securities audit market in China, and makes a detailed study on the specific operation of the framework. Finally, the paper designs a set of evaluation index system for the supervision effect of the securities audit market. The evaluation results of the evaluation index system will have a strong guiding effect on the dynamic adjustment of the supervision system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 中国证监会河南证监局课题组;成福生;邹陵曦;丁鸫文;李云龙;李文峰;;加强对从事证券业务会计师事务所的监管[J];金融理论与实践;2007年12期
，本文编号：2169528
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2169528.html
