会计信息质量检查对会计师事务所声誉影响的研究

发布时间：2018-08-20 15:04

【摘要】：财政部一直致力于会计信息质量的提高和经济秩序的规范,至今已连续开展每年一次的会计信息质量检查十六次,发布的会计信息质量检查报告数量为三十四份。报告中对违法违纪的(企)事业单位,以及会计师事务所的检查情况及处理办法做了逐地逐步汇报。针对我国国情,每年中央和地方财政部所做的检查工作是非常必要的,在事务所执业质量检查这项来看,一方面消减了事务所利用自身的职业特点进行违规审计的可能性,另一方面可以提高事务所的审计质量。针对于会计信息质量,我国财政部的检查方法与手段也日趋成熟。研究会计信息质量检查可以了解该项检查的执行结果与成效,以便逐步完善相关法律法规、完善检查方法、明晰各部门职责,并使得会计的监督机制可以更高效的运行,从而得以充分提高会计信息的质量和事务所执业质量。更重要的是,可以促进会计行业的蓬勃发展,维持稳定的和会计秩序,为会计行业的健康发展营造良好的外部环境。然而在检查过程中受罚的事务所,其声誉的变化情况如何未曾有深入研究。本文以我国近年会计信息质量检查中对于事务所的检查情况作为出发点,统计并分析从1999年检查最初至2014年检查的具体情况。后以我国近年各地被查会计师事务所为研究对象,对比分析它们在被检查处罚前后的声誉变化情况,并用SPSS统计分析软件进行实证检验,分析检查对于事务所声誉有无影响,找出原因并提出建议。研究结果表明财政部实施会计信息质量检查之后,我国各类规模的事务所执业质量均有稳定提升。针对于会计师事务声誉来说,财政部的处罚使其遭受了一定程度上的影响。我国要加强会计信息质量检查的进行,一方面需从检查方法、力度上进行完善,另一方面也需从事务所声誉及其惩戒机制方面进行改进加强。这样才能使得检查工作对贯彻相关法律法规、有效落实准则制定的执行实施以及提高会计信息质量发挥更加重要的作用。只有对检查情况及声誉影响进行了深入的研究,才能反映检查的意义和成效,映射今后检查的具体方法和正确走向。
[Abstract]:The Ministry of Finance has been committed to improving the quality of accounting information and standardizing the economic order. Up to now, the Ministry of Finance has carried out 16 successive inspections of the quality of accounting information once a year, and issued 34 reports on the quality of accounting information. In the report, the inspection and treatment of illegal and disciplinary institutions and accounting firms are reported step by step. In view of the national conditions of our country, the inspection work done by the central and local ministries of finance every year is very necessary. Judging from the inspection of the practice quality of the firms, on the one hand, it reduces the possibility of firms using their own professional characteristics to carry out illegal audits. On the other hand, it can improve the audit quality of the firm. With regard to the quality of accounting information, the inspection methods and means of the Ministry of Finance are becoming more and more mature. The study of accounting information quality inspection can understand the results and effects of the inspection, so as to gradually improve the relevant laws and regulations, perfect the inspection methods, clarify the responsibilities of various departments, and make the accounting supervision mechanism more efficient. In order to fully improve the quality of accounting information and the practice quality of the firm. More importantly, it can promote the vigorous development of the accounting industry, maintain a stable and accounting order, and create a good external environment for the healthy development of the accounting industry. However, how the reputation of the firms punished during the inspection process has not been thoroughly studied. This paper takes the inspection of accounting information quality in recent years as the starting point, statistics and analysis of the inspection from 1999 to 2014. Then, taking the accounting firms investigated in recent years as the research object, this paper compares and analyzes their reputation changes before and after being checked and penalizes, and makes an empirical test with the SPSS statistical analysis software to analyze whether the inspection has any effect on the reputation of the firms. Find out why and make suggestions. The results show that the practice quality of all kinds of firms in China has been steadily improved after the Ministry of Finance carried out the quality inspection of accounting information. With regard to the reputation of accountants, the punishment of the Treasury has affected it to a certain extent. In order to strengthen the quality inspection of accounting information, on the one hand, we need to improve the inspection method, and on the other hand, we need to improve and strengthen the reputation of the firm and its disciplinary mechanism. Only in this way can the inspection work play a more important role in the implementation of relevant laws and regulations, the effective implementation of standard-setting and the improvement of the quality of accounting information. Only by deeply studying the influence of inspection and reputation, can the significance and effect of inspection be reflected, and the concrete methods and correct trend of inspection in the future can be mapped.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F233

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