我国审计市场机制研究
发布时间：2018-09-14 13:00
【摘要】： 随着证券市场的发展，上市公司虚假财务报告事件以及审计失败的案例不断发生。上市公司的投资者、外部其他利益相关人以及社会公众开始对会计师事务所的审计质量提出质疑。近年来，国际会计职业界涉及到审计客户造假的事件不断曝光，这不仅引发了各界对会计职业界的信任危机，，而且，还促使人们对审计市场机制的有效性提出质疑。同时，国内的审计市场也并不平静，上市公司造假事件频频发生，而注册会计师却为造假的会计报告出具严重失真的审计报告。这些事件的危害不仅限于个别的注册会计师以及会计师事务所，而且对整个会计师行业产生了严重的负面影响。另外，审计市场还存在着主体之间没有建立起健康的供求关系，低价竞争现象十分普遍，审计价格难以真实地反映其价值，审计价格信号传递功能难以实现，政府对审计市场的干预依然存在，独立审计市场的正常秩序难以建立等问题。根据出现的新情况和新问题，我们应该从审计市场机制本身入手，及时调整、完善和发展注册会计师审计市场，从体制上保证审计市场充分发挥作用，从而维护注册会计师独立、客观、公正的形象。 本文在分析了审计市场机制要素的基础上，进行了规范分析，充分借鉴了微观经济学理论、审计理论以及财务会计理论，对相关问题进行了多角度分析，以便于能够充分发现问题、找出原因，最后提出解决问题的对策。 本文将审计市场机制作为立足点，从审计市场机制的供求关系、价格变动以及竞争状况三个要素的角度对审计市场机制存在的问题进行分析，并提出了一些对策和建议。 本文一共分为四个部分。 第一部分，“导论”。 这一部分阐述了论文的写作动机，回顾了国内外的研究现状、代表人物，并说明了本文的研究思路、研究方法以及创新观点。 第二部分，“审计市场机制概述”。 这一部分从审计供求关系、审计定价以及审计竞争这三个审计市场机制的要素的角度对审计市场机制的一些基本理论进行了介绍。 第三部分，“我国审计市场机制存在的问题”。 我国审计市场机制存在若干问题，这一部分分别从供求、价格、竞争这三个方面对这些问题进行了分析。 第四部分，“改进我国审计市场机制的若干对策”。 这一部分针对我国审计市场机制存在的问题，给出了一些对策和建议。笔者建议最终通过市场手段，辅之以政府的监管来改善审计市场供求关系，引导审计的有效需求，建立政府指导基础上的审计市场价格，尽快改变无序而过度的竞争状况，建立行之有效的审计市场机制，通过市场手段来规范审计市场主体的行为，真正实现审计资源的合理配置。
[Abstract]:With the development of the securities market, false financial reports and audit failures of listed companies occur continuously. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. In recent years, the international accounting profession involved in the audit client fraud has been exposed, which not only triggered a crisis of trust in the accounting profession, but also prompted people to question the effectiveness of the audit market mechanism. At the same time, the audit market in China is not calm, the false incidents of listed companies occur frequently, but the certified public accountants issue seriously distorted audit reports for the false accounting reports. The harm of these incidents is not only limited to individual certified public accountants and accounting firms, but also has a serious negative impact on the whole accounting industry. In addition, there is no healthy supply and demand relationship between the main bodies in the audit market, the phenomenon of low price competition is very common, the audit price is difficult to truly reflect its value, and the function of signal transmission of audit price is difficult to realize. Government intervention in audit market still exists, and the normal order of independent audit market is difficult to establish and so on. According to the new situation and new problems, we should start with the audit market mechanism itself, readjust, perfect and develop the audit market of certified public accountants in a timely manner, and ensure that the audit market plays a full role in the system. In order to maintain the independent, objective and impartial image of CPA. Based on the analysis of the elements of the audit market mechanism, this paper makes a normative analysis, and makes a multi-angle analysis of the related problems, drawing on the microeconomics theory, audit theory and financial accounting theory. In order to be able to fully discover the problem, find out the cause, and finally put forward solutions to the problem. This paper takes the audit market mechanism as the foothold, analyzes the problems existing in the audit market mechanism from the point of view of the supply and demand relationship, the price change and the competitive situation of the audit market mechanism, and puts forward some countermeasures and suggestions. This paper is divided into four parts. The first part, introduction. This part describes the motivation of the paper, reviews the current research situation, representative figures, and explains the research ideas, research methods and innovative viewpoints. The second part, the overview of audit market mechanism. This part introduces some basic theories of audit market mechanism from the angle of audit supply and demand, audit pricing and audit competition. The third part, the problems existing in the audit market mechanism of our country. There are some problems in audit market mechanism of our country. This part analyzes these problems from three aspects: supply and demand, price and competition. The fourth part, "some countermeasures to improve the audit market mechanism of our country". This part gives some countermeasures and suggestions in view of the problems existing in the audit market mechanism of our country. The author suggests that the audit market should be improved by market means, supplemented by government supervision, the effective demand of audit should be guided, the audit market price should be established on the basis of government guidance, and the disorder and excessive competition should be changed as soon as possible. Establishing an effective audit market mechanism, standardizing the behavior of audit market subjects through market means, and realizing the rational allocation of audit resources.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.227
本文编号：2242782
[Abstract]:With the development of the securities market, false financial reports and audit failures of listed companies occur continuously. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. In recent years, the international accounting profession involved in the audit client fraud has been exposed, which not only triggered a crisis of trust in the accounting profession, but also prompted people to question the effectiveness of the audit market mechanism. At the same time, the audit market in China is not calm, the false incidents of listed companies occur frequently, but the certified public accountants issue seriously distorted audit reports for the false accounting reports. The harm of these incidents is not only limited to individual certified public accountants and accounting firms, but also has a serious negative impact on the whole accounting industry. In addition, there is no healthy supply and demand relationship between the main bodies in the audit market, the phenomenon of low price competition is very common, the audit price is difficult to truly reflect its value, and the function of signal transmission of audit price is difficult to realize. Government intervention in audit market still exists, and the normal order of independent audit market is difficult to establish and so on. According to the new situation and new problems, we should start with the audit market mechanism itself, readjust, perfect and develop the audit market of certified public accountants in a timely manner, and ensure that the audit market plays a full role in the system. In order to maintain the independent, objective and impartial image of CPA. Based on the analysis of the elements of the audit market mechanism, this paper makes a normative analysis, and makes a multi-angle analysis of the related problems, drawing on the microeconomics theory, audit theory and financial accounting theory. In order to be able to fully discover the problem, find out the cause, and finally put forward solutions to the problem. This paper takes the audit market mechanism as the foothold, analyzes the problems existing in the audit market mechanism from the point of view of the supply and demand relationship, the price change and the competitive situation of the audit market mechanism, and puts forward some countermeasures and suggestions. This paper is divided into four parts. The first part, introduction. This part describes the motivation of the paper, reviews the current research situation, representative figures, and explains the research ideas, research methods and innovative viewpoints. The second part, the overview of audit market mechanism. This part introduces some basic theories of audit market mechanism from the angle of audit supply and demand, audit pricing and audit competition. The third part, the problems existing in the audit market mechanism of our country. There are some problems in audit market mechanism of our country. This part analyzes these problems from three aspects: supply and demand, price and competition. The fourth part, "some countermeasures to improve the audit market mechanism of our country". This part gives some countermeasures and suggestions in view of the problems existing in the audit market mechanism of our country. The author suggests that the audit market should be improved by market means, supplemented by government supervision, the effective demand of audit should be guided, the audit market price should be established on the basis of government guidance, and the disorder and excessive competition should be changed as soon as possible. Establishing an effective audit market mechanism, standardizing the behavior of audit market subjects through market means, and realizing the rational allocation of audit resources.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.227
【引证文献】
相关硕士学位论文 前2条
1 蒙颖;上市公司盈余管理对审计收费的影响研究[D];西南财经大学;2011年
2 陈珏宏;基于六西格玛的会计师事务所审计质量控制研究[D];兰州理工大学;2012年
本文编号：2242782
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