NF股份公司董事长离任审计案例研究

发布时间：2018-04-08 13:01

本文选题：离任审计　切入点：上市公司　出处：《辽宁大学》2016年硕士论文

【摘要】：从我国资本市场的发展速度来看,我国企业的国际化水平日益加剧。人民币加入SDR、亚洲基础设施银行的建立都意味着我国在国际资本市场上占据着越来越重要的地.,人民币“入篮”刺激着进出口企业.各大公司纷纷谋求在资本市场上一席之位,为了能在资本市场上站稳脚跟、谋求一席之位,上市便是每个公司纷纷采取的手段。伴随着上市公司数量的增加,公司所暴露出的违规现象也随之增多。公司内部财务丑闻、产品造假等问题频出。上市公司管理人员是解决公司出现问题,引导公司发展方向的重要指导力量。从2015年初到2016年初已有106家上市公司的上百名高管提出了离职申请,其人员大多是在企业掌管重要职能的管理人员。上市公司高层掌握着公司的机要文件。频繁的高管轮换不利于高管掌握公司状况,高管离任之间的对接也容易存在问题。因此,离任审计作为对上市公司高层的最后一道检查便显得尤为重要。在每个高管离任之前对其在任期间的工作状况和财务状况进行一定的调查,保证其离任时不再掌握公司核心材料、财务方面也没有问题是对离任高管的尊重也是对公司未来发展负责任应有的态度。对上市公司董事长的离任审计有利于完善上市公司的管理机制,规范上市公司高层行为,促使上市公司董事长对自己行为严格控制。本论文根据NF公司的董事长离任审计情况为例,对一些上市公司高管的离任审计可能出现的问题进行研究。NF公司为上市公司,对其公司董事长离任审计的研究探讨有利于为以后的其他上市公司高层离任审计工作展开提供借鉴意义。在NF公司董事长递交辞呈后,相关部门对其进行离任审计,在审计过程中发现了重大审计风险,审计工作者积极调查,最终查出了其董事长相关的腐败问题。腐败案件一出,虽然公司股价大幅度下降,但是可以对于公司未来的整顿改造和发展具有重要意义。NF公司董事长离任审计问题具有一定的典型性,是在上市公司发展过程中高管群中很容易出现的问题。因此,通过此案例的分析了解可以让我们认识上市公司发展过程中高管群中可能出现的问题,也能认识到离任审计的重要性,加强和重视离任审计并将离任审计的的作用发挥到最大化,为上市公司的未来发展保驾护航。
[Abstract]:Judging from the development speed of our country's capital market, the internationalization level of our country's enterprises is becoming more and more serious.The establishment of Asian infrastructure banks means that China occupies an increasingly important place in the international capital market, and RMB "entry basket" stimulates import and export enterprises.In order to get a firm foothold in the capital market and seek a seat in the capital market, the listing is the means that each company adopts one after another.With the increase of the number of listed companies, the company exposed the phenomenon of violations also increased.The company's internal financial scandals, product fraud and other problems frequently.The managers of listed companies are the important guiding force to solve the problems and guide the development of the companies.From the beginning of 2015 to the beginning of 2016, more than 100 executives of 106 listed companies, mostly managers who are in charge of important functions in the company, have applied for their leave.The top management of the listed company holds the confidential documents of the company.Frequent executive rotation is not conducive to executives to grasp the situation of the company, the docking between the departure of executives is also easy to have problems.Therefore, the outgoing audit as the last check of listed companies is particularly important.Conduct a survey of each executive's work and financial status during his tenure before leaving office to ensure that he is no longer in possession of the company's core materials at the time of his departure.Nor is it a financial problem that respect for outgoing executives is a responsible attitude towards the future of the company.The audit of the outgoing chairman of the listed company is conducive to perfecting the management mechanism of the listed company, standardizing the high-level behavior of the listed company, and promoting the chairman of the listed company to strictly control his own behavior.In this paper, according to the audit situation of the chairman of NF company, this paper studies the problems that may occur in the audit of senior executives of some listed companies. NF company is a listed company.The research on the outgoing audit of the chairman of the company is helpful to provide reference for the other listed companies in the future.After the chairman of NF company submitted his resignation, the relevant departments carried out the audit of his departure, in the process of audit found a major audit risk, the auditor actively investigated, and finally found its chairman related to corruption.As soon as corruption cases occur, although the share price of the company has dropped substantially, it can be of great significance to the future rectification, transformation and development of the company. The audit of the departure of the chairman of the board of directors of NF company is of certain typicality.Is in the listed company development process in the high management group very easy to appear the question.Therefore, through the analysis of this case, we can understand the problems that may occur in the development of listed companies, but also recognize the importance of outgoing audit.Strengthen and attach importance to the outgoing audit and maximize the role of the outgoing audit to ensure the future development of listed companies.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.47

【相似文献】