人力资本的审计行为特征在审计制度安排中的应用研究

发布时间：2018-05-14 01:04

本文选题：人力资本 + 审计行为特征　；参考：《湖南大学》2007年硕士论文

【摘要】： 人力资本的审计行为特征是注册会计师审计制度安排的基础。本文在系统研究人力资本的审计行为特征基础上,从理论上设计了适应这些行为特征的审计制度安排。之后,通过现实考察发现现行审计制度安排存在诸多问题,从而有的放矢地提出改进我国审计管理制度安排的若干建议。本文的主要观点与创新包括:(1)系统研究了人力资本的审计行为特征。审计师是经济人,以经济利益最大化为目标,那么他就可能滥接审计业务,在审计执行过程中就可能不恰当地执行审计程序,同时由于委托代理关系的存在导致信息不对称,审计师还有可能出具虚假的审计报告;由于人力资本不可分离,注册会计师的创新力需要激励,同时由于人力资本不可抵押,这种创新力为事务所带来收益具有风险性,因此创新力也需要适当约束。(2)针对人力资本的审计行为特征从理论上设计相适应的制度安排。事务所剩余收益分配安排应以按资分配为主,同时为激励和约束具有创新能力的人力资本,应以按知分配保证人力资本的剩余收益索取权。按知分配数额由按资分配数额挤兑得出,并具体用模型分步骤介绍了分配程序和方法;为保证审计师的专业能力和职业道德,需要对审计师进行准入管制;由于审计师是经济人,对审计师要进行行为管制。(3)提出改进我国审计制度安排的若干建议。为激励人力资本创新并约束过度创新,我们提议以按知分配实现对人力资本的剩余收益分配,构建事务所的激励与约束机制,并用数学模型讨论了约束的适当性问题;对于审计师准入标准过低,我们分别从会计师事务所、注册会计师、事务所合伙人提出了建议;对于审计师行为管制的不合理,我们提议建立以独立监管为主、行业自律为支撑的行业监管,同时加大执业检查和惩罚力度。
[Abstract]:The auditing behavior of human capital is the basis of CPA audit system arrangement. On the basis of systematically studying the auditing behavior characteristics of human capital, this paper theoretically designs the audit system arrangement which adapts to these behavioral characteristics. After that, the author finds out that there are many problems in the arrangement of the current audit system, and puts forward some suggestions to improve the arrangement of the audit management system in China. The main viewpoints and innovations of this paper include: 1) systematically study the auditing behavior characteristics of human capital. The auditor is an economic person, whose goal is to maximize the economic benefits, so he may overtake the audit business and execute the audit procedure improperly in the course of audit execution. At the same time, the existence of the principal-agent relationship leads to asymmetric information. Auditors may also issue false audit reports; since human capital is inseparable, the innovation of certified public accountants needs to be encouraged, and since human capital is not mortgaged, this innovation power brings risks to the firm's earnings. Therefore, innovation also needs to be restrained appropriately. The distribution arrangement of the residual income of the firm should be based on the distribution of capital, at the same time, to encourage and restrain the human capital with innovative ability, and to guarantee the claim of the residual income of the human capital by the distribution of knowledge. The amount of distribution according to knowledge is derived from the run on the amount allocated according to capital, and the allocation procedure and method are introduced step by using the model, in order to ensure the professional competence and professional ethics of auditors, it is necessary to regulate the access of auditors. As the auditor is an economic person, some suggestions are put forward to improve the arrangement of audit system in our country. In order to stimulate the innovation of human capital and restrain excessive innovation, we propose to realize the distribution of surplus income to human capital by distribution according to knowledge, and construct the incentive and constraint mechanism of firm, and discuss the appropriateness of constraint by mathematical model. With regard to the low admission standards for auditors, we have put forward suggestions from accounting firms, certified public accountants, and partners of firms, respectively; we propose to establish independent supervision as the basis for the unreasonable regulation of auditors' conduct. Industry self-discipline for the support of industry supervision, while increasing the practice of inspection and punishment.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】