关联方交易舞弊的审计失败研究

发布时间：2018-11-24 16:34

【摘要】：经济的快速发展,带动了资本市场的高度繁荣,但一系列的问题也随之出现。企业为了增强自身竞争能力,获得更多资本支持,提升企业知名度,纷纷走上了融资上市的道路,但由于在我国资本市场上较为普遍的高度集中的股权结构模式,存在大量的IPO案例是企业的主要优质资产分剥上市,原组织结构转变成为集团的形式,由此而产生了大量的关联方以及关联方交易。关联方交易是指存在关联关系的企业之间发生的输送资金、资本或经济业务的做法,并且钱款存在支收等关系。从其内涵意义上来看,是中性的,一方面,关联方交易有利于企业间资源的合理分配;另一方面,由于关联方交易隐蔽性强,交易形式复杂,很容易被企业利用而导致舞弊的发生。这种非公允的关联方交易会极大的损害国家或者中小股东的利益。针对上述情况,论文在现有研究成果的基础之上,从对证监会行政处罚公告以及相关统计数据入手,对关联方交易舞弊的审计失败现状进行描述,分析其存在的问题,针对问题对关联方交易舞弊的审计失败进行成因分析。结合相关的审计失败案例以及理论研究,从注册会计师、被审计单位以及监管机构角度提出防止审计失败的应对策略和建议。
[Abstract]:The rapid development of economy has driven the high prosperity of capital market, but a series of problems also appear. In order to enhance their competitive ability, obtain more capital support, and enhance the reputation of enterprises, enterprises have embarked on the road of financing and listing, but due to the relatively high concentration of equity structure model in the capital market of our country, There are a large number of IPO cases are the main high-quality assets of the listed enterprises, the original organizational structure into the form of the group, resulting in a large number of related parties and related party transactions. Related party transaction refers to the transfer of funds, capital or economic business between enterprises with related relationship, and the relationship between payment and collection of money. From its connotation, it is neutral, on the one hand, related party transactions are conducive to the rational distribution of resources among enterprises; On the other hand, because of the strong concealment of related party transaction and the complexity of transaction form, it is easy to be used by enterprises and lead to fraud. This unfair related party transaction will greatly harm the interests of the state or minority shareholders. In view of the above situation, based on the existing research results, this paper begins with the CSRC administrative penalty announcement and related statistical data, describes the current situation of the audit failure of related party fraud, and analyzes its existing problems. This paper analyzes the causes of the audit failure of related party transaction fraud. Combined with relevant audit failure cases and theoretical research, this paper puts forward countermeasures and suggestions to prevent audit failure from the point of view of CPA, audited units and regulators.
【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】：F239.4

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