独立审计若干问题研究
发布时间：2018-11-07 14:51
【摘要】： 论文从五个方面运用现代经济学理论研究中国独立审计现实问题，第一章是全文的理论基础，提出了独立审计是解决现代企业代理问题的有效工具的观点，阐述了独立审计的代理问题及经济后果，，论文第二章从独立审计服务的信息不对称、市场失灵分析市场准入管制经济理由，对独立审计独立性和专业胜任能力提出符合我国国情具体标准。本章分析了我国许可证管理作用和历史局限性，并在深入分析和论证王善平教授提出的在我国试行会计师事务所“星级管理”的重要制度创新。第三章从我国独立审计市场微观层面出现的诸多问题着手，提出了构造独立审计市场合理市场结构的方法和途径。第四章对我国独立审计行业的历史遗留问题提出了笔者个人的一些看法和具体解决方法。讨论了中国会计师事务所在脱钩改制后组织形式的选择问题，本章先运用代理理论分析审计契约和审计需求的产生，由于审计风险和会计师事务所物质资本和人力资本构成特点共同决定事务所的组织形式必然是合伙制，即有限责任合伙或普通合伙。最后，论文提出第二次改制的基本设想。第五章主要从独立审计的微观基础——事务所内部管理出发，研究了合理的企业治理机制和有效风险防范对于事务所发展重要性。
[Abstract]:The first chapter is the theoretical basis of the full text, and puts forward the viewpoint that independent audit is an effective tool to solve the agency problem of modern enterprises. This paper expounds the agency problem of independent audit and its economic consequence. The second chapter analyzes the economic reasons of market access regulation from the information asymmetry of independent audit service and market failure. The independent audit independence and professional competence are in line with the specific standards of China's national conditions. This chapter analyzes the function and historical limitation of license management in China, and analyzes and demonstrates the important system innovation of "star management" proposed by Professor Wang Shanping. In the third chapter, the author puts forward the methods and ways to construct the rational market structure of independent audit market from the micro level of independent audit market in China. In the fourth chapter, the author puts forward some opinions and concrete solutions to the problems left over from the history of independent audit industry in China. This paper discusses the choice of organization form of Chinese accounting firm after decoupling and reforming. This chapter analyzes the audit contract and audit demand by using agency theory. Because audit risk and accounting firm material capital and human capital constitute characteristics together determine the firm's organization form must be partnership, that is limited liability partnership or ordinary partnership. Finally, the paper puts forward the basic idea of the second reform. The fifth chapter studies the importance of rational corporate governance mechanism and effective risk prevention to the development of firm from the micro basis of independent audit-the internal management of firm.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0
本文编号：2316700
[Abstract]:The first chapter is the theoretical basis of the full text, and puts forward the viewpoint that independent audit is an effective tool to solve the agency problem of modern enterprises. This paper expounds the agency problem of independent audit and its economic consequence. The second chapter analyzes the economic reasons of market access regulation from the information asymmetry of independent audit service and market failure. The independent audit independence and professional competence are in line with the specific standards of China's national conditions. This chapter analyzes the function and historical limitation of license management in China, and analyzes and demonstrates the important system innovation of "star management" proposed by Professor Wang Shanping. In the third chapter, the author puts forward the methods and ways to construct the rational market structure of independent audit market from the micro level of independent audit market in China. In the fourth chapter, the author puts forward some opinions and concrete solutions to the problems left over from the history of independent audit industry in China. This paper discusses the choice of organization form of Chinese accounting firm after decoupling and reforming. This chapter analyzes the audit contract and audit demand by using agency theory. Because audit risk and accounting firm material capital and human capital constitute characteristics together determine the firm's organization form must be partnership, that is limited liability partnership or ordinary partnership. Finally, the paper puts forward the basic idea of the second reform. The fifth chapter studies the importance of rational corporate governance mechanism and effective risk prevention to the development of firm from the micro basis of independent audit-the internal management of firm.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0
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