注册会计师审计在上市公司财务报告中发挥了重要作用

发布时间：2018-11-27 13:53

【摘要】：由香港和内地学者组成的研究团队通过对2001-2005年度上市公司审计报备资料的深入研究分析发现:注册会计师每收1元审计费用带来约470元的纠错成效;遏制多家企业转微亏为微利的企图,使微利企业减少64家,亏损企业增加160家;通过挤压上市公司利润水分,避免了约5500亿元的股市泡沫;挡住了至少313家公司的配股企图,减少股市"圈钱"约1300亿元;制止至少182家公司虚增利润、甩掉ST、PT帽子的企图;为国家追调应收税金高达180多亿;将700多家客户的违规行为以非标准审计意见的方式公诸于众;调整的会计利润总额一项即达2500多亿元,这意味着:相当于宝钢股份、华能国际、四川长虹和南方航空的资产总额的5倍,等于17个三峡电站的投资。这些数据充分说明了注册会计师审计对上市公司财务报告的影响,体现了审计师对我国资本市场健康发展所做的鲜为人知的重大贡献。
[Abstract]:The research team, composed of Hong Kong and mainland scholars, through the in-depth research and analysis of the audit report data of listed companies in 2001-2005, finds that: each audit fee charged by a certified public accountant brings about 470 yuan of error correction effect; To curb the attempts of many enterprises to turn small losses into small profits, to reduce the number of small profit enterprises by 64, to increase the number of loss-making enterprises by 160, to avoid a stock market bubble of about 550 billion yuan by squeezing the profits of listed companies; It blocked at least 313th companies' attempts to issue shares, reduced the "circle money" of the stock market by about 130 billion yuan, stopped at least 182 companies from inflating profits and ditching the ST,PT hat, and adjusted tax receivables to more than 18 billion yuan for the country. The irregularities of more than 700 customers will be made public in the form of non-standard audit opinions; The adjusted total accounting profit amounts to more than 25 billion yuan, which means that it is equivalent to five times the total assets of Baosteel, Huaneng International, Sichuan Changhong and Southern Airlines, and the investment of 17 three Gorges power stations. These data fully illustrate the impact of CPA audit on the financial reports of listed companies, and reflect the great contribution that auditors have made to the healthy development of the capital market in China.
【作者单位】：
【分类号】：F239.4

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