创业板XT电气IPO审计风险研究

发布时间：2018-05-24 11:54

本文选题：创业板 + 上市公司　；参考：《吉林财经大学》2017年硕士论文

【摘要】：2009年我国证监会宣布成立创业板市场,作为独立于主板市场以外的二板市场,为中小企业和高新技术产业提供了发展资金、融资渠道,不断完善了我国投融资体系、健全了我国的资本市场。由于在我国创业板进行上市比在主板上市的门槛低,创业板市场发展迅速,市场价值愈来愈高,但创业板上市公司高成长性和高风险性的特征在给资本市场创造高收益的同时也导致了巨大的风险,作为拟在创业板上市的重要环节,IPO审计则面临更大的风险。因此,在借鉴其他国家和地区创业板市场发展的经验教训基础上,中国创业板市场需要根据我国特殊的国情,结合我国市场环境,完善有关资本市场法律制度、加强监管的力度。作为创业板市场主体的创业板上市公司,特别是那些希望在创业板上市的公司,IPO过程中的审计风险直接限制了企业的IPO申请结果,所以对创业板IPO审计风险的研究具有理论和现实的必要性。随着我国资本市场的迅速发展,创业板市场也逐渐壮大,更多的企业在创业板申请IPO上市。由于在我国创业板进行IPO涉及到多个行业和机构的参与与合作,是一个非常复杂的过程,增加了IPO审计难度,会计师事务所承担风险很大。未来国民经济的发展潜力与创业板上市公司是否能够健康有序发展息息相关,如何有效避免创业板上市公司IP0审计风险、提高IPO审计质量已成为当前的热点话题。而且对创业板上市公司现代风险导向审计和创业板IPO审计的特点进行分析将有助于提升会计师事务所应对风险的能力。笔者通过查阅相关文献、参考创业板IPO过程和参与的行业机构,以审计风险和创业板IPO审计相关理论为理论基础,采用了演绎法、案例分析法、数据分析法等方法,运用审计风险模型,结合现代风险导向审计理论,简要分析了创业板上市公司在IPO审计过程中可能发生的审计风险,随后对XT电气在创业板上市前后财务业绩产生的重大变化以及在IPO过程中的审计风险进行了详细深入的分析,最后基于XT电气这一案例分别从重大错报风险和检g缂炝礁龇矫嫣岢隽朔婪洞匆蛋迳鲜泄綢PO审计风险的相关启示,希望能够对防范我国创业板IPO审计风险提供一定的借鉴。
[Abstract]:In 2009, China Securities Regulatory Commission announced the establishment of the gem market, as a second board market independent of the main board market, which provides development funds and financing channels for small and medium-sized enterprises and high-tech industries, and continuously improves our investment and financing system. The capital market of our country has been perfected. As the threshold of listing on the gem is lower than that on the main board, the gem market is developing rapidly and the market value is getting higher and higher. However, the characteristics of high growth and high risk of gem companies not only create high returns to the capital market, but also lead to huge risks. As an important part of gem listing, IPO audit is faced with greater risks. Therefore, on the basis of learning from the experience and lessons of the growth enterprise market development in other countries and regions, China's growth enterprise market needs to perfect the relevant capital market legal system according to the special national conditions of our country and the market environment of our country. Strengthen supervision and control. As the main body of the gem market, gem listed companies, especially those that want to be listed on the gem, have the audit risk in the process of IPO, which directly limits the IPO application results of enterprises. Therefore, it is necessary to study the audit risk of gem IPO in theory and reality. With the rapid development of China's capital market, the gem market is also growing gradually. More enterprises apply for IPO listing on the gem. IPO in gem of our country involves the participation and cooperation of many industries and institutions, which is a very complicated process, which increases the difficulty of IPO audit, and the accounting firms bear great risks. The development potential of national economy in the future is closely related to the healthy and orderly development of gem listed companies. How to effectively avoid the IP0 audit risks of gem listed companies and improve the quality of IPO audit has become a hot topic at present. Furthermore, the analysis of the characteristics of modern risk-oriented audit and IPO audit of gem listed companies will help to improve the ability of accounting firms to deal with risks. By consulting relevant literature, referring to gem IPO process and participating industry organizations, taking audit risk and gem IPO audit theory as the theoretical basis, the author adopts deductive method, case analysis method, data analysis method and so on. Based on the audit risk model and the modern risk-oriented audit theory, this paper briefly analyzes the audit risks that may occur in the IPO audit process of gem listed companies. Then it makes a detailed and in-depth analysis of the significant changes in financial performance before and after XT Electric's listing on the gem and the audit risks in the IPO process. Finally, based on the case of XT Electric, it makes a detailed analysis of the risk of material misstatement and checking g? Qiang Qiang reef bared Yan Yan Shuo mature cave hurriedly fresh ejaculation? The enlightenment of audit risk of silk PO is expected to provide some reference for preventing IPO audit risk in gem of our country.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F239.4

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