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关联交易类型与审计意见的相关性研究

发布时间:2018-04-27 11:05

  本文选题:机会主义型关联交易 + 决策有用型关联交易 ; 参考:《延边大学》2016年硕士论文


【摘要】:随着我国市场经济的发展,关联交易已经成为我国上市公司普遍存在的现象。为了防止上市公司利用关联交易的隐蔽性,操纵利润进行盈余管理,从而侵害中小股东及债权人的利益。2006年财政部颁发了《企业会计准则第36号——关联方披露》,以此使上市公司的关联交易透明化,同时也对注册会计师审计指出了方向。在《企业会计准则》给出规定后,学术界对于关联方交易和盈余管理以及审计意见的相关性投入了大量研究。但许多学者对于关联交易类型没有进行区分,只是对其中的发生较频繁和发生金额较大的关联交易进行了研究,没有充分考虑到关联交易的动机是公允性的还是非公允性的。只有非公允性的关联交易才会产生不良影响,对于两者不加区分势必会影响研究结果的准确性。因此,本文在明确关联交易类型的前提下将关联交易的动机进行区分,从而对关联交易与审计意见的相关性进行分析。由于关联方交易信息的披露具有模糊性和隐蔽性,使得我国的证券监管部门很难对关联方交易的性质作出准确判断,更无法判断交易行为是否公允。此时,为了保护利益相关者的权益,限制企业通过非公允性的关联方交易谋取私利。就需要一种具有独立性的机制来辅助监管,揭示企业所进行的关联方交易的性质,从而达到保护利益相关者权益并且提高经济效率的目的。注册会计师往往在资本市场中担任这一角色,他们有着较强的胜任能力,并且能够保持自身的独立性。注册会计师可以通过出具不同类型的审计意见,帮助投资者减少与上市公司间信息不对称的问题。但是,目前上市公司间的关联方交易行为有着越来越复杂化和多样化的趋势,使得注册会计师审计的难度也随之增加。注册会计师的审计意见是否能够揭示企业的机会主义行为,越来越被人们所重视。为了使研究有代表性,本文选取了2012—2014年,在沪深两市披露关联方交易情况的上市公司作为研究样本,通过建立研究模型进行实证分析,检验了关联方交易与审计意见之间的关系。首先验证了机会主义型关联交易的金额越大,注册会计师出具非标准审计意见的概率越大,二者之间是正相关的关系;其次,验证了决策有用型关联交易金额的大小对审计意见的结果并无显著影响;最后,验证了担保类关联方交易的金额越大,注册会计师出具非标准审计意见的概率越大,二者之间也是正相关的关系。并根据这些结论为企业提出了几类建议:即完善公司治理结构、强化监管措施以及审计人员和经理人员职业道德等方面,对抑制关联方交易的机会主义行为和关联方交易的规范和合理运用能够提供一些可行的参考。
[Abstract]:With the development of China's market economy, affiliated transactions have become a common phenomenon of listed companies in China. In order to prevent listed companies from exploiting the concealment of related party transactions and manipulating profits for earnings management, In 2006, the Ministry of Finance issued "Enterprise Accounting Standard No. 36-related party disclosure" in order to make the related transactions of listed companies transparent, and at the same time pointed out the direction of CPA audit. After the stipulation of Accounting Standards for Enterprises, the academic circles have invested a lot of research on the relevance of related party transactions and earnings management as well as audit opinions. However, many scholars do not distinguish the types of related party transactions, and only study the frequently occurring and large amount of related party transactions, without fully considering whether the motives of related party transactions are fair or unfair. Only unfair related party transactions will have a negative impact, and no distinction between the two will inevitably affect the accuracy of the research results. Therefore, under the premise of defining the type of related party transaction, this paper distinguishes the motivation of related party transaction, and then analyzes the correlation between related party transaction and audit opinion. Due to the ambiguity and concealment of the disclosure of related party transaction information, it is difficult for the securities regulatory department of our country to make an accurate judgment on the nature of the related party transaction, let alone to judge whether the transaction is fair or not. At this time, in order to protect the rights and interests of stakeholders, enterprises are restricted to obtain private benefits through unfair related party transactions. A kind of independent mechanism is needed to assist the supervision to reveal the nature of related party transactions carried out by enterprises so as to protect the rights and interests of stakeholders and improve economic efficiency. CPA often play this role in the capital market, they have strong competence and can maintain their own independence. CPA can help investors reduce the problem of information asymmetry between listed companies by issuing different kinds of audit opinions. However, the related party transaction behavior among listed companies is becoming more and more complicated and diversified, which makes CPA audit more difficult. Whether the audit opinion of CPA can reveal the opportunistic behavior of enterprises has been paid more and more attention to. In order to make the research representative, this paper selects listed companies that disclose related party transactions in Shanghai and Shenzhen stock markets as the research samples, and establishes a research model to carry out empirical analysis. The relationship between related party transaction and audit opinion is tested. Firstly, it is verified that the larger the amount of opportunistic related party transactions is, the greater the probability of CPA issuing non-standard audit opinions is, and the positive correlation exists between the two. It is verified that the size of decision useful related party transactions has no significant influence on the results of audit opinions. Finally, it is verified that the larger the amount of related party transactions of guarantee type, the greater the probability of CPA issuing non-standard audit opinions. There is also a positive correlation between the two. According to these conclusions, some suggestions are put forward for the enterprise: perfecting the corporate governance structure, strengthening the supervision measures and the professional ethics of auditors and managers, etc. It can provide some feasible reference to restrain the opportunistic behavior of related party transaction and the regulation and reasonable application of related party transaction.
【学位授予单位】:延边大学
【学位级别】:硕士
【学位授予年份】:2016
【分类号】:F275;F239.4


本文编号:1810478

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