我国独立审计行业的政府监管和自律
发布时间：2018-09-12 08:58
【摘要】： 独立审计被誉为“经济警察”,其目的是为了提高财务报告的可信度,从而保证报告使用者做出正确的经济决策。随着市场经济的发展,人们对审计信息的质量也提出了更高的要求。那么,如何保障审计信息的质量,如何对审计师实施有效监管,使其成为合格的“经济警察”,进而提高会计信息质量就显得格外重要和迫切。 本论文主要采用规范研究的方法,从政府监管和行业自律两者关系的角度讨论独立审计行业监管问题。首先对我国独立审计行业政府监管和行业自律的现状及工作效率进行了分析,就是否应该继续坚持政府监管与行业自律相结合的监管模式提出了疑问;然后从理论和实践两方面对提出的问题进行了探讨,进而指出政府监管与行业自律都是必要的监管手段,两者应相互结合。接着运用经济学知识从定量方面分析政府监管与行业自律如何有效结合。最后在前文研究的基础上提出一个政府监管和行业自律的融合性框架及其实现的制度环境建设,旨在通过适当的制度安排,激发监管需求者对独立审计行业监管的有效需求,利用利益相关者充分博弈的结果,提供他们共同需要的独立审计行业监管。在论文的最后,总结了本研究的不足,提出了未来的工作方向。 本文的主要工作及创新: 1.文章收集了最新的数据资料分析政府监管和行业自律的现状及效率,为更准确地把握目前独立审计行业监管中存在的问题奠定基础。 2.归纳出政府监管和行业自律的优点和局限性,阐述美日两国独立审计行业监管模式的发展变迁,从而形成了对政府监管和行业自律两者互补关系的较为系统的认识,进而为我国独立审计行业监管模式做出选择。 3.运用经济学知识从定量方面分析政府监管与行业自律如何有效结合。首先通过供需平衡理论说明监管供给量如何确定,然后利用成本效益原则探讨两个不同监管主体的监管供给量分别在何种数量范围将达到总监管净收益的最大,这些讨论有利于开拓未来研究的方向。 4.通过合理的制度安排,建立一个政府监管和行业自律相融合的独立审计行业监管框架,将“如何结合”落到实处,可以为我国政策制订机构提供一定程度的决策参考。
[Abstract]:Independent audit is known as "economic police", its purpose is to improve the credibility of financial reports, so as to ensure that the report users make correct economic decisions. With the development of market economy, people also put forward higher request to the quality of audit information. So, how to guarantee the quality of audit information, how to supervise auditors effectively, make them become qualified "economic police", and then improve the quality of accounting information is particularly important and urgent. This paper mainly adopts the normative research method to discuss the independent audit industry supervision from the angle of the relationship between government regulation and industry self-discipline. Firstly, this paper analyzes the current situation and working efficiency of government supervision and industry self-discipline in independent audit industry in China, and puts forward the question whether we should continue to adhere to the supervision mode of combining government supervision with industry self-discipline. Then the paper discusses the problems from both theory and practice, and points out that government supervision and industry self-discipline are both necessary means of supervision, and the two should be combined with each other. Then using economic knowledge from the quantitative analysis of how to effectively combine government regulation and industry self-discipline. Finally, on the basis of the previous research, this paper puts forward a framework of integration of government supervision and industry self-discipline and the construction of institutional environment for its realization, aiming at stimulating the effective demand for independent audit industry supervision by appropriate institutional arrangements. Using the results of stakeholders' full game, we provide the independent audit industry supervision that they need together. At the end of the paper, the shortcomings of this study are summarized and the future work direction is proposed. The main work and innovation of this paper: 1. The article collects the latest data to analyze the current situation and efficiency of government supervision and industry self-discipline. For a more accurate grasp of the existing problems in the independent audit industry supervision. 2. This paper sums up the advantages and limitations of government supervision and industry self-discipline, expounds the development and changes of independent audit industry supervision mode in the United States and Japan, and thus forms a more systematic understanding of the complementary relationship between government supervision and industry self-discipline. And then for our independent audit industry regulatory model to make a choice. 3. Using the knowledge of economics, this paper analyzes how to combine government supervision with industry self-discipline quantitatively. First of all, it explains how to determine the regulatory supply through the theory of balance of supply and demand, and then uses the cost-benefit principle to discuss the quantity range of the two different regulators, which will reach the maximum of the total net benefit of supervision. These discussions are conducive to exploring the future direction of research. 4. Through reasonable system arrangement, we can set up an independent audit industry supervision framework which combines government supervision with industry self-discipline, and put "how to combine" into practice, which can provide a certain degree of decision-making reference for our country's policy making institutions.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
[Abstract]:Independent audit is known as "economic police", its purpose is to improve the credibility of financial reports, so as to ensure that the report users make correct economic decisions. With the development of market economy, people also put forward higher request to the quality of audit information. So, how to guarantee the quality of audit information, how to supervise auditors effectively, make them become qualified "economic police", and then improve the quality of accounting information is particularly important and urgent. This paper mainly adopts the normative research method to discuss the independent audit industry supervision from the angle of the relationship between government regulation and industry self-discipline. Firstly, this paper analyzes the current situation and working efficiency of government supervision and industry self-discipline in independent audit industry in China, and puts forward the question whether we should continue to adhere to the supervision mode of combining government supervision with industry self-discipline. Then the paper discusses the problems from both theory and practice, and points out that government supervision and industry self-discipline are both necessary means of supervision, and the two should be combined with each other. Then using economic knowledge from the quantitative analysis of how to effectively combine government regulation and industry self-discipline. Finally, on the basis of the previous research, this paper puts forward a framework of integration of government supervision and industry self-discipline and the construction of institutional environment for its realization, aiming at stimulating the effective demand for independent audit industry supervision by appropriate institutional arrangements. Using the results of stakeholders' full game, we provide the independent audit industry supervision that they need together. At the end of the paper, the shortcomings of this study are summarized and the future work direction is proposed. The main work and innovation of this paper: 1. The article collects the latest data to analyze the current situation and efficiency of government supervision and industry self-discipline. For a more accurate grasp of the existing problems in the independent audit industry supervision. 2. This paper sums up the advantages and limitations of government supervision and industry self-discipline, expounds the development and changes of independent audit industry supervision mode in the United States and Japan, and thus forms a more systematic understanding of the complementary relationship between government supervision and industry self-discipline. And then for our independent audit industry regulatory model to make a choice. 3. Using the knowledge of economics, this paper analyzes how to combine government supervision with industry self-discipline quantitatively. First of all, it explains how to determine the regulatory supply through the theory of balance of supply and demand, and then uses the cost-benefit principle to discuss the quantity range of the two different regulators, which will reach the maximum of the total net benefit of supervision. These discussions are conducive to exploring the future direction of research. 4. Through reasonable system arrangement, we can set up an independent audit industry supervision framework which combines government supervision with industry self-discipline, and put "how to combine" into practice, which can provide a certain degree of decision-making reference for our country's policy making institutions.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
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