我国资本市场独立审计诚信运行体系研究

发布时间：2018-11-27 20:50

【摘要】：2004年1月31日,《国务院关于推进资本市场改革开放和稳定发展的若干意见》明确提出了“加强法制和诚信建设,提高资本市场监管水平”,“培养诚实守信、运作规范、治理机制健全的上市公司和市场中介群体,强化市场主体约束和优胜劣汰机制”,加强对会计师、会计师事务所等中介机构的管理,不断提高执业水平。但近年来上市公司与审计合谋造假案的频频暴光,不仅使资本市场中的财务公信力下降,同时也使独立审计出现了空前的信任危机。因此,研究我国资本市场独立审计诚信运行体系建设问题,不仅是我国资本市场健康发展的需要,同时对于我国审计制度的创新以及审计理论的完善都具有十分重要的现实意义。本文首先对此论题的国内外研究现状进行跟踪分析;然后,从独立审计产生与发展的动因及功能、独立审计诚信的一般理论诠释、以及资本市场运行中独立审计的需求等方面,阐述了本文研究的理论基础;在此基础上,探讨了我国资本市场独立审计诚信运行体系的理论框架、运行机理;最后,对独立审计诚信运行体系的实施环境、保障措施、实施效果的评价等问题进行了系统研究,并进行了案例分析,对文中的研究结论进行了验证。
[Abstract]:On January 31, 2004, the State Council's views on promoting the reform and opening up of the capital market and the steady development of the capital market clearly put forward that "strengthening the construction of the legal system and honesty and improving the level of supervision of the capital market", "cultivating honesty and keeping faith, operating standard," The listed companies and the market intermediary groups with sound governance mechanism should strengthen the restraint of the market main body and the mechanism of survival of the fittest, strengthen the management of the intermediary organizations such as accountants and accounting firms, and continuously improve the practice level. However, in recent years, the frequent exposure of the cases of collusion between listed companies and audit has not only reduced the financial credibility in the capital market, but also caused an unprecedented crisis of trust in independent audit. Therefore, it is not only necessary for the healthy development of our capital market to study the construction of the independent audit system of the capital market in our country. At the same time, it has very important practical significance for the innovation of audit system and the perfection of audit theory. In this paper, firstly, the domestic and foreign research status of this topic is followed up and analyzed. Then, from the causes and functions of the emergence and development of independent audit, the general theoretical interpretation of the integrity of independent audit, as well as the requirements of independent audit in the operation of the capital market, this paper expounds the theoretical basis of this study; On this basis, the paper discusses the theoretical framework and operation mechanism of the independent audit integrity operation system in China's capital market. Finally, this paper systematically studies the implementation environment, safeguard measures and evaluation of the implementation effect of the independent audit integrity operation system, and carries on the case analysis, and verifies the research conclusion in this paper.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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