中国独立审计管制模式的基础理论与现实问题研究

发布时间：2019-01-26 12:41

【摘要】： 随着市场经济尤其是证券市场的不断发展，独立审计的会计信息鉴证职能发挥着越来越重要的作用。但是，近年来大量上市公司会计信息造假案频频发生，独立审计行业的执业质量令人堪忧。其实，独立审计行业执业质量低下只是现象，独立审计管制模式作为一种制度安排其内生性缺陷才是问题的根本。如何根据我国的现实情况与管制的基本逻辑，改进我国独立审计管制模式，是保证我国独立审计市场健康发展的重要理论与现实问题。本文从独立审计管制的基础理论入手，对独立审计管制的前提、目标以及基本内容进行了界定。审计信息的公共品属性以及审计信息的不对称产生了审计管制的必要性。管制目标是管制理论体系的重要内容，管制目标的正确确定关系到管制实践的有效性，我们认为，独立审计管制的目标应是保证审计市场的公平。独立审计管制的基本内容包括：资格准入、行为约束、监督与惩戒和审计公费的调整。独立审计管制在理论上分为自律管制、政府管制与独立管制三种模式。通过分别对以这三种管制模式为主的代表性国家的介绍，对这三种模式各自的特点以及优、缺点进行了分析，并运用制度经济学的原理得出了若干有益的启示。新中国独立审计行业管制经历了三个阶段，其一是1988年中国注册会计师协会成立前的完全政府管制阶段，其二是1988年至2002年的准政府管制阶段，其三是2002年后的政府主导型管制阶段。我国现行的独立审计管制模式属于以政府管制为主的管制模式，但存在着管制目标错位、管制主体多元化、政府的不当管制、行业组织的自律机制薄弱、管制效果低下等问题。针对目前存在的问题，本人提出了分阶段建立有效管制模式的设想，在现阶段应进一步完善政府主导型的管制模式，待相关条件成熟时可建立独立管制模式。为了在现阶段完善政府主导型的管制模式，本文提出了三条具体建议：明确政府部门与行业自律组织在独立审计管制中的职能定位；加强行业协会建设，，完善行业自律管理机制；建立政府各部门对独立审计行业管制的协调机制。
[Abstract]:With the development of market economy, especially the securities market, the function of independent audit is playing an increasingly important role. However, a large number of accounting information fraud cases of listed companies occur frequently in recent years, and the quality of independent audit practice is worrying. In fact, the low quality of independent audit practice is just a phenomenon, independent audit regulation mode as a system arrangement its inherent defects is the root of the problem. It is an important theoretical and practical problem to ensure the healthy development of the independent audit market in our country how to improve the mode of independent audit regulation according to the reality of our country and the basic logic of regulation. Starting with the basic theory of independent audit control, this paper defines the premise, goal and basic content of independent audit control. The public property of audit information and the asymmetry of audit information lead to the necessity of audit control. The objective of regulation is an important part of the system of regulation theory, and the correct determination of the goal of regulation relates to the effectiveness of the regulation practice. We believe that the goal of independent audit regulation should be to ensure the fairness of the audit market. The basic contents of independent audit control include: qualification, behavior restriction, supervision and adjustment of punishment and audit fees. In theory, independent audit regulation is divided into three modes: self-regulation, government regulation and independent regulation. Through the introduction of the three representative countries, the characteristics, advantages and disadvantages of the three models are analyzed, and some useful revelations are obtained by applying the principles of institutional economics. The regulation of independent audit industry in New China has gone through three stages: one is the complete government regulation stage before the founding of the China Institute of Certified Public Accountants in 1988, the other is the quasi-government regulation stage from 1988 to 2002. The third is the stage of government-led regulation after 2002. The current independent audit control mode in our country belongs to the government control mode, but there are some problems, such as the malposition of the control target, the diversification of the control subject, the improper control of the government, the weak self-discipline mechanism of the trade organization, the low control effect and so on. In view of the existing problems, I have put forward the idea of establishing an effective control model in stages. At the present stage, we should further improve the government-led control model, and establish an independent regulatory model when the relevant conditions are ripe. In order to perfect the government-led control mode at the present stage, this paper puts forward three concrete suggestions: make clear the function orientation of government departments and trade self-discipline organizations in independent audit control; We should strengthen the construction of trade associations, perfect the self-discipline management mechanism of the industry, and establish a coordination mechanism for the independent audit industry regulation by various government departments.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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