审计独立性的背离与财务报表保险制度研究

发布时间：2018-10-14 17:50

【摘要】：高质量的独立审计信息有利于市场经济的健康稳定发展。审计独立性是决定审计信息质量的关键因素。近年来，国内外出现了大量的审计信息失真的案例，使得审计独立性倍受质疑。因此研究独立审计低独立性的一般成因和我国特有的制度成因及如何提高审计独立性具有重要的理论与现实意义。首先，本文从审计委托制度变迁入手，分析了独立审计供需双方特性的变化，并用博弈论分析了管理当局与审计师之间的行为决策，指出当前独立审计低独立性的一般成因在于具有虚假信息需求的管理当局成为制约审计师行为决策的主要因素。然后，本文从企业包装上市，上市公司的治理结构，政府对独立审计的影响和法律法规对虚假信息提供主体的惩治等方面分析了我国不同于国外的影响审计独立性的制度因素。同时，简要分析了提高审计独立性的几种途径，指出由具有独立经济利益并且与公众利益一致的非政府组织行使审计委托权是一种较好的方案，保险公司委托审计就是比较恰当的选择。接下来，本文对财务报表保险制度的基本理论及其在我国的实施进行了研究。财务报表保险制度，指的是根据投保公司与保险公司签订保险合同，由保险公司负责委托审计师对投保公司的财务报表进行审计，并依法承担投保公司过失造成财务报表陈述不实，导致的第三者经济损失赔偿责任。文章从理论上、市场环境和法规环境方面分析了我国实施财务报表保险制度的可行性，，阐述了我国设计财务报表保险制度应注意的一些问题，论述了建立财务报表保险制度产生的积极作用，并指出我国建立财务报表保险制度的具体实施道路。
[Abstract]:High-quality independent audit information is conducive to the healthy and stable development of the market economy. Audit independence is the key factor to determine the quality of audit information. In recent years, there are a large number of cases of audit information distortion at home and abroad, which make audit independence questioned. Therefore, it is of great theoretical and practical significance to study the general causes of the low independence of independent audit and the unique institutional causes of our country and how to improve the independence of audit. First of all, this paper starts with the change of audit entrustment system, analyzes the change of the characteristics of independent audit supply and demand, and analyzes the behavior decision between management authority and auditor with game theory. It is pointed out that the common cause of the low independence of independent audit is that the management with false information needs to be the main factor that restricts the auditor's behavior decision. Then, this paper analyzes the institutional factors that affect the independence of audit from the aspects of enterprise packaging and listing, the governance structure of listed companies, the influence of the government on independent audit and the punishment of the subject of false information provided by laws and regulations. At the same time, this paper briefly analyzes several ways to improve the audit independence, and points out that it is a better scheme for non-governmental organizations with independent economic interests and consistent with the public interest to exercise audit entrustment power. The insurance company entrusts the audit is the more appropriate choice. Then, this paper studies the basic theory of financial statement insurance system and its implementation in China. The financial statement insurance system refers to the insurance contract signed between the insurance company and the insurance company, and the insurance company is responsible for entrusting the auditor to audit the financial statements of the insured company. According to law, the insured company is liable for the third party's economic losses caused by the misrepresentation of the financial statements. This paper analyzes the feasibility of implementing the financial statement insurance system in China from the aspects of the market environment and the regulatory environment, and expounds some problems that should be paid attention to in the design of the financial statement insurance system in China. This paper discusses the positive effect of establishing the financial statement insurance system, and points out the concrete implementation way of establishing the financial statement insurance system in China.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239

【相似文献】