上市公司年报审计中政府补助项目审计失败及对策研究

发布时间：2018-09-13 16:24

【摘要】：政府补助作为我国政府直接干预经济运行的主要手段,不仅能够对特定的行业及地区发展提供资金,还能在某种程度上促进我国产业结构的调整。但是随着政府补助覆盖范围的逐渐扩大及补助金额的逐步上涨,部分企业开始通过对财务报表中的政府补助项目进行盈余管理或舞弊来改变企业的利润结构。不仅在证监会出具的行政处罚公告中能够看到部分上市公司利用政府补助项目对财务报表进行舞弊的事实,在财政部会计信息质量检查公告及审计署审计结果公告中同样也有大量企业存在利用政府补助项目调节企业利润的现象。上市公司作为我国市场经济的重要组成部分,其会计信息披露的真实性影响着我国资本市场的发展。如果注册会计师在对上市公司进行审计时发生审计失败,不仅会影响审计行业的声誉,还会直接影响广大投资者的经济利益。根据我国资本市场中出现的审计失败案例来看,绝大多数上市公司审计失败发生的主要原因都是由于管理层的故意舞弊,因此文章首先对目前我国上市公司利用政府补助项目进行舞弊的动机进行了分析,并根据具体的案例总结了我国上市公司利用政府补助项目对财务报表进行舞弊的主要手段。其次,文章针对管理层利用政府补助进行舞弊的手段提出了具体的审计措施,建议注册会计师在对政府补助项目进行审计时应先分析舞弊动机、了解被审计单位利润的构成及主要来源,再对政府补助相关文件进行有效的检查,如果遇到问题应及时与政府部门沟通或询证,在审计过程中不仅要关注政府补助项目确认与计量的准确性,还要关注政府补助项目列报与披露的准确性与完整性,也需要对搬迁补偿款及投资补助等特殊的政府补助项目进行关注,必要时还可以利用法律顾问及外部专家的工作。然后,文章结合了亚太集团对莲花味精审计失败的具体案例,对莲花味精利用政府补助项目舞弊的动机及手段、亚太集团审计失败的原因进行了分析,并针对注册会计师审计过程中存在着明显不足的审计程序提出了改进措施。最后,文章针对上市公司年报审计中政府补助项目审计失败问题,强调了会计师事务所应加强建立业务质量控制制度,保持注册会计师的独立性,并不断提高审计人员的专业胜任能力,才能有效的避免审计失败。此外,我国还应完善上市公司的政府补助监管体系,减少上市公司利用政府补助项目舞弊的机会。
[Abstract]:As the main means of our government's direct intervention in economic operation, government subsidy can not only provide funds for the development of specific industries and regions, but also promote the adjustment of industrial structure to a certain extent. In order to change the profit structure of enterprises, the government subsidy items in the financial statements are used for earnings management or fraud. The fact that some listed companies use the government subsidy items to cheat on the financial statements can be seen in the announcement of the accounting information quality inspection of the Ministry of Finance and the audit results of the Audit Office issued by the SFC. As an important part of China's market economy, the authenticity of accounting information disclosure of listed companies affects the development of China's capital market. According to the cases of audit failure in China's capital market, the main reason of audit failure of most listed companies is due to the intentional fraud of management. Therefore, the article first uses government subsidies for listed companies in China. This paper analyzes the motive of project fraud and summarizes the main means of financial statement fraud by using government subsidy projects in Listed Companies in China according to specific cases. Secondly, the paper puts forward specific audit measures for the management to use government subsidy for fraud, and suggests that CPAs should give government subsidy items. When conducting the audit, we should first analyze the motive of fraud, understand the composition and main sources of the profits of the auditees, and then check the relevant documents of government subsidy effectively. If there are any problems, we should communicate or check with the government departments in time. In the process of auditing, we should not only pay attention to the accuracy of the confirmation and measurement of the government subsidy projects, but also pay attention to politics. The accuracy and completeness of the presentation and disclosure of government subsidy projects also require attention to special government subsidy projects such as relocation compensation and investment subsidies, and the work of legal advisers and external experts if necessary. Then, the paper combines the specific cases of the failure of the Asia-Pacific Group to audit the lotus monosodium glutamate and makes use of the Lotus monosodium glutamate. The motive and means of government subsidies fraud and the reasons of audit failure of Asia Pacific Group are analyzed. The improvement measures are put forward in view of the obvious insufficiency of audit procedures in the audit process of CPA. Finally, the paper emphasizes the failure of audit of government subsidies in the annual report audit of listed companies. We should strengthen the establishment of business quality control system, maintain the independence of certified public accountants, and constantly improve the professional competence of auditors in order to effectively avoid audit failure.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.51;F239.4;F812.45

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