我国IPO审计存在的问题及完善对策研究

发布时间：2018-03-21 14:57

本文选题：IPO审计　切入点：审计失败　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国资本市场的不断发展,越来越多的企业为了吸引投资者、筹集资金、提升公司形象和企业价值等目的而选择上市,资本市场蓬勃发展的同时也暴露出很多问题,很多企业在首次上市以后业绩迅速变脸,存在严重的财务造假、欺诈上市等恶劣的行为,不仅严重扰乱了资本市场的秩序,更加损害了投资者的利益。而在企业首次发行股票并上市审查的IPO审计环节,会计师事务所和注册会计师并没有发现IPO企业在财务状况上的问题及财务数据的造假行为,发表了不恰当的审计意见。我国资本市场上这些IPO乱象及IPO审计失败的频繁发生说明了我国在IPO审计方面必然存在着很多的问题,这些问题值得我们去思考、分析与解决,这样才能减少并遏制IPO审计失败事件的再次发生,从而达到对IPO造假行为的防治、保护投资者的利益并恢复注册会计师行业的声誉,以及促进资本市场健康发展的效果。本文通过以近五年的数据为研究基础对我国IPO市场现状进行了统计分析,通过对数据的分析整理并结合对案例的梳理归纳,笔者总结出了我国IPO审计存在的几方面问题,并结合对问题存在的原因分析,最终从会计师事务所和注册会计师在执行IPO审计工作方面、IPO审计的行业和政府监管方面以及IPO审计的市场环境角度分别提出了针对我国IPO审计存在问题的完善和解决对策。
[Abstract]:With the continuous development of the capital market in China, more and more enterprises choose to go public in order to attract investors, raise funds, improve the corporate image and corporate value, and so on. While the capital market is booming, it also exposes many problems. After the initial public offering, many enterprises face rapid performance changes, serious financial fraud, fraud, listing and other bad behavior, not only seriously disturbed the order of the capital market. This is even more damaging to the interests of investors. However, in the IPO audit of initial stock issuance and listing review, accounting firms and certified public accountants did not find any financial problems and financial data fraud in IPO enterprises. The improper audit opinion has been issued. The frequent occurrence of IPO chaos and IPO audit failure in China's capital market shows that there must be many problems in IPO audit in our country, and these problems deserve our consideration, analysis and solution. Only in this way can the failure of IPO audit be reduced and reoccurred, so as to prevent and control the counterfeiting of IPO, protect the interests of investors and restore the reputation of CPA industry. And the effect of promoting the healthy development of capital market. Based on the data of nearly five years, this paper makes a statistical analysis on the current situation of IPO market in China, and through the analysis of the data and combing and summing up the case, The author summarizes several problems existing in IPO audit in China, and analyzes the causes of the problems. Finally, from the angle of the industry and government supervision of IPO audit and the market environment of IPO audit, this paper puts forward the perfection and solution to the problems existing in IPO audit in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F239.4

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