上市公司关联交易审计风险研究

发布时间：2018-03-18 11:35

本文选题：上市公司　切入点：关联交易　出处：《东北林业大学》2007年硕士论文　论文类型：学位论文

【摘要】： 我国的关联交易问题是伴随证券市场的发展而提出的。它与初步发展的中国资本市场和以股份制改造为核心的企业改制存在着天然的联系。大量非公允关联交易的存在，扭曲了资本市场资源配置的功能，误导投资者错误投资理念的形成，导致较高的审计风险的产生。审计风险的控制和管理已日益成为审计的重点和中心。因此，对上市公司关联交易审计风险进行系统、全面的研究以规范关联交易、降低审计风险，也已成为理论与实务界广泛关注的问题所在。目前，我国对上市公司关联交易审计风险作了一些初步的研究，但由于其数据收集比较困难以及自身的复杂性，审计风险防范、控制还一直处于定性和规范化研究阶段。风险因素的量化分析、风险水平的准确评估是实施有效审计程序，降低审计风险的重要保证。首先，本文通过对我国上市公司关联交易的形式、交易的动机、交易的特点三个方面的分析，揭示了上市关联交易审计风险的成因，并对风险影响因素做出了具体的分析。其次，，以量化分析方法论述了如何运用模糊技术准确的识别和评估风险因素，并对注册会计师可采用哪些程序和方法来防范关联方交易审计风险做出了阐述。最后本文从提高注册会计师专业品质及改善注册会计师执业环境两个方面提出降低上市公司关联交易审计风险的对策。本文的研究表明，要防范、控制上市公司关联交易审计风险，必须通过对风险因素的准确识别、评估入手，制定科学合理的审计计划，以保证审计程序的有效实施；同时要从根本上解决关联交易问题，必须从公司治理结构入手，建立公司内部制衡机制，使上市公司真正成为独立自主的企业，而不是其他企业或部门的附属品；另外还要健全相关法律法规、发挥企业外部环境的管理监督作用，充分披露不公允的关联交易，从根本上促进关联交易的规范化。
[Abstract]:The problem of affiliated transaction in China is brought forward with the development of securities market. It has a natural relationship with the initial development of China's capital market and the reform of enterprises with the core of joint-stock system transformation. A large number of unfair related transactions exist. It distorts the function of resource allocation in capital market, misleads the formation of wrong investment idea of investors, and leads to the emergence of higher audit risk. The control and management of audit risk have increasingly become the focus and center of audit. The systematic and comprehensive research on the audit risk of related party transactions in listed companies has become a problem that has been paid more attention to in theory and practice circles in order to standardize the related transactions and reduce the audit risks. At present, our country has made some preliminary research on the audit risk of related party transaction of listed company. However, because of the difficulty of data collection and its own complexity, the audit risk is prevented. The quantitative analysis of risk factors and the accurate evaluation of risk level are the important guarantee to implement effective audit procedure and reduce audit risk. Based on the analysis of the form, motivation and characteristics of related party transactions of listed companies in China, this paper reveals the causes of audit risks of listed related transactions, and makes a specific analysis of the influencing factors. This paper discusses how to use fuzzy technology to identify and evaluate risk factors accurately by using quantitative analysis method. At last, this paper expounds the procedures and methods that can be adopted by CPA to prevent the audit risk of related party transactions. Finally, this paper puts forward some suggestions on how to improve the professional quality of CPA and improve the practicing environment of CPA. The countermeasure of audit risk of low listed company's related transaction. The research in this paper shows that in order to prevent and control the audit risk of related transactions of listed companies, we must make a scientific and reasonable audit plan through the accurate identification and evaluation of the risk factors, so as to ensure the effective implementation of the audit procedure. At the same time, in order to solve the problem of related party transaction fundamentally, we must start with the corporate governance structure, establish the internal balance mechanism of the company, and make the listed company become the independent enterprise, but not the subsidiary of other enterprises or departments. In addition, we should improve the relevant laws and regulations, give play to the management and supervision of the external environment of enterprises, fully disclose unfair related party transactions, and fundamentally promote the standardization of related party transactions.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

【引证文献】