审计招投标的适用性研究

发布时间：2018-09-18 12:07

【摘要】：近几年,我国出现企业以招标方式选聘会计师事务所的做法,本文称其为“审计招投标”。这种做法并非我国首创,西方发达国家早在20 世纪60 年代就已将其作为一种选聘独立审计师的制度。20 世纪80 年代末开始,随着审计环境的改变,此聘任方式在国外的使用日益频密。然而,在如何对待审计招投标的问题上,国内会计职业界、学术界、公司、主管部门和监管机构之间发生严重分歧,争论焦点在于审计招投标在我国审计服务市场是否适用?它究竟是提升还是削弱独立审计的职业价值?有鉴于此,本文将围绕招投标机制在我国独立审计市场上能否发挥其特有功效这一议题展开探讨,为审计招投标相关研究提供新思路和来自中国审计市场的新证据。本文采用了规范研究和实证研究相结合的方法。规范研究应用于文献研究和理论分析部分,实证研究则体现在访谈调查之中。全文共分六章: 第一章导论。作为开篇之论,主要说明论文的研究背景,研究思路和基本框架,阐述文中用到的主要概念。第二章审计招投标概况与研究回顾。本章对国内外审计招投标相关文献进行梳理和评述,以便从理论层面把握审计招投标的研究轨迹和发展动态。第三章审计招投标现状的焦点访谈调查。本章主要以福建省为典型进行访谈调查,以便从实务层面客观地反映我国审计招投标的现状。第四章审计招投标适用性的理论分析。本章运用经济学“理性自利理论”构建解释框架,分析招投标制在审计服务市场上的一般适用性问题。第五章审计招投标在我国的适用性探讨。本章结合我国独立审计市场的特点,提出五点特殊因素使得招投标制在注册会计师选聘中异化现象突出,进而对注册会计师成本补偿构成严重威胁。第六章初步结论及建议。通过议题的探索性研究,本文的初步结论是,我国目前尚不具备审计招投标发挥正效用的独立审计环境,所以,审计招投标极易演变为一种纯粹的竞价机制,从而加剧市场的过度价格竞争。最后,提出改善我国独立审计环境,理顺审计委托关系的若干建议。本文的主要贡献在于:1.首次梳理了国内外关于审计招投标的各类文献,勾勒其发展动态和研究轨迹,为后续研究奠定基础;2.调查整理了国内审计服务市场有关招投标活动的第一手资料,反映了相关方面对审计招投标的态度;3.运用经济学理论对审计招投标适用性问题作出初步的理论分析,为明确人们对审计招投标的客观认识提供佐证。
[Abstract]:In recent years, enterprises in our country choose and employ accounting firms by way of bidding, which is called "audit bidding" in this paper. This practice is not the first in our country. As early as the 1960s, the western developed countries have regarded it as a system of selecting independent auditors. At the end of the eighties of the 20th century, with the change of audit environment, This appointment method is increasingly frequently used abroad. However, on the issue of how to deal with audit bidding, there are serious differences between domestic accounting profession, academia, companies, competent departments and regulatory bodies. The focus of the debate is whether the audit bidding is applicable in the audit service market of our country. Does it enhance or weaken the professional value of independent auditing? In view of this, this paper will discuss whether the bidding mechanism can play its unique role in the independent audit market of our country, and provide new ideas and new evidence from the audit market for the research of audit bidding. This paper adopts the method of combining normative research with empirical research. Normative research is applied to literature research and theoretical analysis, while empirical research is reflected in interviews. The full text is divided into six chapters: the first chapter is an introduction. As the opening theory, the paper mainly explains the research background, research ideas and basic framework, and describes the main concepts used in the paper. Chapter two: general situation of audit bidding and review of research. This chapter combs and comments the domestic and foreign audit bidding literature in order to grasp the research track and development trend of audit bidding from the theoretical level. Chapter III focuses on the current situation of audit bidding interviews. This chapter mainly takes Fujian Province as the typical interview investigation, in order to objectively reflect the present situation of our country audit bidding from the practical aspect. The fourth chapter is the theoretical analysis of the applicability of audit bidding. This chapter uses the theory of rational self-interest in economics to construct an explanatory framework to analyze the general applicability of bidding system in the audit service market. Chapter five discusses the applicability of audit bidding in our country. Combined with the characteristics of independent audit market in China, this chapter puts forward five special factors which make the alienation phenomenon of bidding system outstanding in the selection and employment of CPA, and then pose a serious threat to the cost compensation of CPA. Chapter VI preliminary conclusions and recommendations. Through the exploratory research on the topic, the preliminary conclusion of this paper is that, at present, our country does not have an independent audit environment in which audit bidding can play a positive role. Therefore, audit bidding is easy to evolve into a pure bidding mechanism. Thus exacerbating the excessive price competition in the market. Finally, some suggestions on improving the independent audit environment and straightening out the audit entrustment relationship are put forward. The main contribution of this paper is to 1: 1. For the first time, this paper combs all kinds of literatures about audit bidding at home and abroad, outlines its development trend and research track, and lays a foundation for further research. The investigation collates the firsthand information about the bidding activities in the domestic audit service market and reflects the attitude of the relevant parties to the audit bidding. This paper makes a preliminary theoretical analysis on the applicability of audit bidding by using the theory of economics, which provides evidence for making clear the objective understanding of audit bidding.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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