中国证券市场审计需求问题探析
发布时间：2018-08-19 11:12
【摘要】：注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，独立、客观、公正的审计服务为财务信息的相关性、可靠性提供了合理保证。但随着银广厦事件、科龙集团等特大财务舞弊案件的曝光以及审计署对会计师事务所例行检查情况的披露，注册会计师执业质量受到社会各界前所未有的关注。 长期以来，政府有关部门是通过采取一系列针对注册会计师和会计师事务所的监管措施，试图提高审计质量，但是实践的结果并不理想。笔者认为，这主要是因为他们过多地关注从对审计服务的供给方——注册会计师和会计师事务所监管的角度去研究问题，忽略了对审计服务需求方的关注，不注意引导和创造审计需求。从经济学角度来看，按照市场经济的原理，有效的需求能够引导会计信息的供给，把需求和供给同时联系起来，使会计信息的需求和供给共同向目标迈进，，以至达到会计信息的供需均衡，就会容易得多。独立审计质量是独立审计的社会需求和注册会计师行业自身服务能力的有机统一，注册会计师的独立性及其执业水平直接决定审计质量的高低，而独立审计需求方通过市场选择引导着注册会计师的行为，间接地影响着独立审计质量。所以本文从审计需求的角度，运用经济学原理和新制度经济学理论，对证券市场缺乏高质量审计服务的需求进行分析，找出证券市场审计质量低下问题需求方面的原因，为改善我国现有审计制度环境，创造对高质量审计服务的自愿性需求提出相关政策建议。 论文研究结构如下：引言部分简述研究背景和意义、研究方法以及研究结构。第一章理论基础部分明晰了本文涉及的基础理念，特别是对审计需求的探讨，为进一步分析奠定了理论基础。第二章对我国证券审计市场现状考察，分析在经济转轨时期我国新兴的证券市场所形成的独特审计环境对审计质量的影响，并从各个需求主体的角度分析了他们各自的审计需求状况。第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。第四章立足于监管方、需求方的立场有针对性地提出我国建立高质量审计服务的制度环境和微观层面的具体政策建议。结束语归纳总结研究结论及局限性。
[Abstract]:The audit verification function of CPA is one of the important cornerstones of the normal operation of modern capital market. The independent, objective and impartial audit service provides a reasonable guarantee for the relevance and reliability of financial information. However, with the case of Yinguangxia, the exposure of financial fraud cases such as Kelon Group, and the disclosure of routine inspection of accounting firms by the Audit Office, the quality of certified public accountants has attracted unprecedented attention from all walks of life. For a long time, the government departments have tried to improve the audit quality by adopting a series of supervision measures aimed at certified public accountants and accounting firms, but the practical results are not satisfactory. The author believes that this is mainly because they pay too much attention to the audit service supplier-CPA and accounting firms to study the issue from the perspective of supervision, ignoring the demand side of audit services. Do not pay attention to guide and create audit needs. From the economic point of view, according to the principle of market economy, effective demand can guide the supply of accounting information, link demand and supply at the same time, and make the demand and supply of accounting information move forward to the goal together. It will be much easier to achieve a balance between supply and demand of accounting information. The quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA profession itself. The independence and practice level of CPA directly determine the audit quality. The demand side of independent audit guides the behavior of CPA through market choice and indirectly affects the quality of independent audit. Therefore, from the angle of audit demand, this paper analyzes the demand for the lack of high-quality audit services in the securities market by using the economic principles and the new institutional economics theory, and finds out the reasons for the demand for the problem of low audit quality in the securities market. In order to improve the current audit system environment and create the voluntary demand for high quality audit service, some policy suggestions are put forward. The research structure of the thesis is as follows: the introduction describes the background and significance of the research, research methods and research structure. The first chapter clarifies the basic ideas involved in this paper, especially the discussion of audit requirements, which lays a theoretical foundation for further analysis. The second chapter examines the current situation of China's securities audit market, analyzes the impact of the unique audit environment formed by the emerging securities market in the period of economic transition on the audit quality. And from the point of view of each demand main body, analyzed their respective audit demand condition. The third chapter analyzes the reasons for the lack of high-quality audit service in China's securities audit market. The fourth chapter is based on the regulatory side, and the demand-side 's position puts forward the specific policy recommendations of establishing the institutional environment and micro-level of high-quality audit services in China. Conclusion: conclusion and limitation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.65;F832.51
本文编号：2191490
[Abstract]:The audit verification function of CPA is one of the important cornerstones of the normal operation of modern capital market. The independent, objective and impartial audit service provides a reasonable guarantee for the relevance and reliability of financial information. However, with the case of Yinguangxia, the exposure of financial fraud cases such as Kelon Group, and the disclosure of routine inspection of accounting firms by the Audit Office, the quality of certified public accountants has attracted unprecedented attention from all walks of life. For a long time, the government departments have tried to improve the audit quality by adopting a series of supervision measures aimed at certified public accountants and accounting firms, but the practical results are not satisfactory. The author believes that this is mainly because they pay too much attention to the audit service supplier-CPA and accounting firms to study the issue from the perspective of supervision, ignoring the demand side of audit services. Do not pay attention to guide and create audit needs. From the economic point of view, according to the principle of market economy, effective demand can guide the supply of accounting information, link demand and supply at the same time, and make the demand and supply of accounting information move forward to the goal together. It will be much easier to achieve a balance between supply and demand of accounting information. The quality of independent audit is the organic unity of the social demand of independent audit and the service ability of CPA profession itself. The independence and practice level of CPA directly determine the audit quality. The demand side of independent audit guides the behavior of CPA through market choice and indirectly affects the quality of independent audit. Therefore, from the angle of audit demand, this paper analyzes the demand for the lack of high-quality audit services in the securities market by using the economic principles and the new institutional economics theory, and finds out the reasons for the demand for the problem of low audit quality in the securities market. In order to improve the current audit system environment and create the voluntary demand for high quality audit service, some policy suggestions are put forward. The research structure of the thesis is as follows: the introduction describes the background and significance of the research, research methods and research structure. The first chapter clarifies the basic ideas involved in this paper, especially the discussion of audit requirements, which lays a theoretical foundation for further analysis. The second chapter examines the current situation of China's securities audit market, analyzes the impact of the unique audit environment formed by the emerging securities market in the period of economic transition on the audit quality. And from the point of view of each demand main body, analyzed their respective audit demand condition. The third chapter analyzes the reasons for the lack of high-quality audit service in China's securities audit market. The fourth chapter is based on the regulatory side, and the demand-side 's position puts forward the specific policy recommendations of establishing the institutional environment and micro-level of high-quality audit services in China. Conclusion: conclusion and limitation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.65;F832.51
【引证文献】
相关硕士学位论文 前1条
1 董珍珍;当前经济环境下新疆中小企业融资渠道研究[D];新疆大学;2013年
本文编号：2191490
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