A事务所新三板拟挂牌企业财务尽职调查有效性研究

发布时间：2018-04-05 06:59

本文选题：会计师事务所　切入点：新三板　出处：《江苏大学》2017年硕士论文

【摘要】：新三板是我国第一家公司制的全国性证券交易场所。证监会多次开会发文,敦促新三板在我国资本市场的发展。在新三板挂牌过程中必不可少的财务尽职调查活动也得到越来越多人的了解。会计师事务所作为执行财务尽职调查的主体,关于新三板财务尽职调查的业务量自然有所增加,会计师事务所也在积极储备项目资源,但随着审查日趋严格,想要成功挂牌新三板也愈发困难,当企业付出了相应成本,最终却无任何回报未挂牌成功时,会对企业造成消极影响。财务尽职调查具备发现风险和确认是否符合挂牌条件两个作用,在实际的工作中,会计师事务所普遍存在对财务尽职调查重视程度不足的问题,财务尽职调查的失效会使一些在新三板挂牌之前并未对自身的发展有正确估值的企业,挂牌项目夭折,甚至可能导致企业破产。为了从源头上改善这一情况,本文对A会计师事务所财务尽职调查的有效性进行研究,以个案归纳出A事务所财务尽职调查工作是否有效的一般理论。首先,本文综述财务尽职调查相关理论基础,运用文献综述法与案例分析法这两种研究方法,分析新三板拟挂牌企业财务尽职调查的有效性,从财务信息真实性调查的有效性、挂牌资格调查的有效性、未来成长性调查的有效性这三个维度,对A事务所财务尽职调查有效性进行评价,通过A事务所对B公司的财务尽职调查分析,发现影响A事务所财务尽职调查有效性的因素主要有行业竞争压力大、调查人员的专业能力参差不齐、质量控制程序不完善和目标公司不配合,并运用博弈论相关知识对财务尽职调查项目组和目标公司就双方详细调查和粗略调查以及坦白和隐瞒的策略选择进行博弈分析,得出双方的最优选择,最后,对A事务所目前存在的问题提出相应建议以期望提高A会计师事务所财务尽职调查有效性。在实际的新三板项目工作中,由于每个拟挂牌企业都有其特殊性,应该做到具体问题具体分析,依据目标公司的实际情况,设计财务尽职调查方案,简单、有效地开展财务尽职调查,做好拟挂牌企业财务尽职调查工作。
[Abstract]:New third board is our country's first company system of the national securities exchange.Securities Regulatory Commission has repeatedly issued papers urging the development of the new third board in China's capital market.The necessary financial due diligence activities in the new three-board listing process have also been more and more understood.Accounting firms, as the main body of financial due diligence, have naturally increased the volume of financial due diligence on the new three boards. Accounting firms are also actively reserving project resources, but as the scrutiny becomes more and more stringent,It is more and more difficult to successfully list the new third board, when the enterprise pays the corresponding cost, but does not have any return in the end, it will have a negative impact on the enterprise.Financial due diligence has two roles: finding risks and confirming whether they meet the listing conditions. In the actual work, accounting firms generally have the problem of insufficient attention to financial due diligence.The failure of financial due diligence will cause some companies that do not have a correct valuation of their own development before the new third board listing, the listing project will collapse, and may even lead to bankruptcy.In order to improve this situation from the source, this paper studies the validity of financial due diligence in A accounting firm, and sums up the general theory of whether financial due diligence is effective in A firm by case study.First of all, this paper summarizes the theoretical basis of financial due diligence, using literature review method and case analysis method to analyze the effectiveness of financial due diligence of new three boards to be listed, from the financial information authenticity investigation effectiveness.This paper evaluates the validity of financial due diligence of firm A through the analysis of financial due diligence of company B through the three dimensions of the validity of listed qualification investigation and the effectiveness of future growth investigation.It is found that the main factors influencing the effectiveness of financial due diligence in firm A are the industry competition pressure, the uneven professional ability of the investigators, the imperfect quality control procedures and the lack of cooperation among the target companies.And use the game theory related knowledge to the financial due diligence project group and the target company to carry on the game analysis to both sides detailed investigation and the rough investigation as well as the frank and concealing strategy choice, obtains the both sides the best choice, finally,In order to improve the financial due diligence effectiveness of A accounting firm, this paper puts forward the corresponding suggestions to the problems existing in firm A.In the actual work of the new third board project, because each enterprise to be listed has its particularity, it should be done specific analysis of the specific problems, according to the actual situation of the target company, design the financial due diligence scheme, simple,Carry out financial due diligence effectively and do well financial due diligence work for listed enterprises.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F233

【参考文献】