我国民间审计独立性的影响因素分析及对策
发布时间：2018-11-11 13:59
【摘要】：独立、客观、公正是注册会计师职业赖以生存并发展的信条灵魂。其中，独立性又是灵魂之灵魂。注册会计师唯有保持独立性，才能客观、公正地出具审计报告。 然而，随着“安然”、“银广厦”等一系列造假事件的披露，社会公众对注册会计师产生了极大的不信任，整个行业都面临着前所未有的信任危机，而这一切正是源于民间审计独立性的缺失。 那么，究竟哪些因素影响了我国民间审计独立性的缺失，我们又该以何种对策来应付之?这正是本文所要论述的主要内容。 首先，本文为探究影响我国民间审计独立性的因素，对审计独立性的理论界观点进行了综述。 其次，对民间审计独立性的涵义及其演进作了一个充分的阐述，并在充分理解独立性涵义的基础上，提出了博弈分析说最能体现独立性的本质。 本文的重点在于运用博弈分析说的观点，从我国的注册会计师与被审企业管理当局在博弈中的强弱势地位来分析我国民间审计独立性缺失的影响因素。 最后，在前面分析的基础上，提出了保持我国民间审计独立性的几点建议，本文认为，通过完善法制、加快公司股权结构和治理结构的调整、加强外部监管、内部监督、加大处罚力度等手段，内外结合，削弱企业管理当局在这种力量博弈中的强势，同时通过扩大会计师事务所的规模、调整审计市场的结构、完善会计师事务所的组织体制、拓宽事务所的业务范围等等手段，增强注册会计师抵制企业管理当局的能力，，寻求一种力量制衡，真正提高我国民间审计的独立性。
[Abstract]:Independence, objectivity and impartiality are the creed soul of CPA's survival and development. Among them, independence is the soul of the soul. Only by maintaining independence can the CPA objectively and impartially issue the audit report. However, with the disclosure of a series of fake incidents such as "Enron", "Yinguangxia" and so on, the public has a great distrust of CPAs, and the whole industry is facing an unprecedented crisis of trust. All this is due to the lack of independence of folk audit. So, what factors affect the independence of our folk audit, and what countermeasures should we take to deal with it? This is the main content of this paper. First of all, in order to explore the factors that affect the independence of Chinese folk audit, this paper summarizes the theory of audit independence. Secondly, the meaning and evolution of the independence of folk audit is fully expounded, and on the basis of fully understanding the meaning of independence, the theory of game analysis is put forward to embody the essence of independence. The key point of this paper is to analyze the influence factors of the lack of independence of folk audit in our country from the point of view of game analysis theory, from the strong and weak position of the CPA and the management authorities of the audited enterprises in our country in the game. Finally, on the basis of the previous analysis, this paper puts forward several suggestions to maintain the independence of our country's folk audit. This paper holds that, through perfecting the legal system, speeding up the adjustment of the company's ownership structure and governance structure, strengthening external supervision and internal supervision, Strengthening punishment and combining internal and external factors to weaken the strength of the enterprise management in this kind of power game, at the same time, by expanding the scale of accounting firms, adjusting the structure of the audit market, and perfecting the organizational system of accounting firms, To widen the scope of business of the firm, to strengthen the ability of CPA to resist the management authorities of enterprises, to seek a kind of power balance, and to improve the independence of our country's folk audit.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.43
本文编号：2325036
[Abstract]:Independence, objectivity and impartiality are the creed soul of CPA's survival and development. Among them, independence is the soul of the soul. Only by maintaining independence can the CPA objectively and impartially issue the audit report. However, with the disclosure of a series of fake incidents such as "Enron", "Yinguangxia" and so on, the public has a great distrust of CPAs, and the whole industry is facing an unprecedented crisis of trust. All this is due to the lack of independence of folk audit. So, what factors affect the independence of our folk audit, and what countermeasures should we take to deal with it? This is the main content of this paper. First of all, in order to explore the factors that affect the independence of Chinese folk audit, this paper summarizes the theory of audit independence. Secondly, the meaning and evolution of the independence of folk audit is fully expounded, and on the basis of fully understanding the meaning of independence, the theory of game analysis is put forward to embody the essence of independence. The key point of this paper is to analyze the influence factors of the lack of independence of folk audit in our country from the point of view of game analysis theory, from the strong and weak position of the CPA and the management authorities of the audited enterprises in our country in the game. Finally, on the basis of the previous analysis, this paper puts forward several suggestions to maintain the independence of our country's folk audit. This paper holds that, through perfecting the legal system, speeding up the adjustment of the company's ownership structure and governance structure, strengthening external supervision and internal supervision, Strengthening punishment and combining internal and external factors to weaken the strength of the enterprise management in this kind of power game, at the same time, by expanding the scale of accounting firms, adjusting the structure of the audit market, and perfecting the organizational system of accounting firms, To widen the scope of business of the firm, to strengthen the ability of CPA to resist the management authorities of enterprises, to seek a kind of power balance, and to improve the independence of our country's folk audit.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.43
【引证文献】
相关期刊论文 前1条
1 王瑛;;影响审计独立性因素的分析及对策[J];赤峰学院学报(自然科学版);2011年12期
相关硕士学位论文 前3条
1 朴花子;论会计师事务所执业过程中的公正性问题[D];中国地质大学（北京）;2007年
2 刘凤莲;基于三方博弈的我国民间审计独立性缺失问题研究[D];哈尔滨工程大学;2008年
3 王利;我国审计独立性缺失与财务报表保险制度研究[D];兰州理工大学;2009年
本文编号：2325036
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