治理导向审计模式研究

发布时间：2018-07-10 08:37

本文选题：公司治理 + 治理导向　；参考：《西南财经大学》2007年博士论文

【摘要】： 21世纪是公司治理的时代,当前无论是学术界对于现代公司制度的研究,还是公司自身的相关工作都正围绕着“治理”来安排和展开。后安然时代,公司治理浪潮的愈演愈烈以及随之产生的对公司舞弊与审计失败的广泛关注,对审计学科发展产生了重大的影响。几乎伴随着每一次财务舞弊案件的发生或公司治理失败的显现,审计人员都被推至风口浪尖,从而促使我们必须在新的环境和背景下重新审视当前审计的功能性定位和审计系统的制度性安排。 “公司治理”本质上是对广泛的利益相关者间各种契约关系为基础的权、责、利的分配和约定,代理问题与契约不完全性是公司治理存在的条件和理论基础。而从根本上说,审计契约也包含在企业组织的多元契约模型之中。尤其重要的是,审计契约作为企业其它契约的监控工具而缔结,是用来监控其他契约而参与到企业治理当中的特殊契约。正是审计和治理在契约内涵上的天然联系使得以治理为目标的审计导向观得以确立。笔者认为,对这种基于契约内涵的治理思想来重新规范审计关系和指导审计行为的探讨,无疑将为审计在当前公司治理图景下的新模式研究和审计在实践中新角色定位提供重要的理论支持。本研究着眼于公司治理全面实现的精神实质,针对现有审计模式无法全面有效适应受托经济责任新的治理内核要求的现状,将审计视作公司治理的内嵌机制,基于现有审计模式研究成果,提出治理导向审计的新型审计模式思维范式,即是以“治理”作为审计工作的目标导向——审计工作为了实现全面治理而展开,以治理的思想来统御现代审计目标、审计契约缔结、审计组织构架、审计活动实施及审计管理等系统化的审计领域研究,并为此对治理导向审计模式的概念框架和实践思路作了一定探讨。本研究的基本思路是:首先,通过对企业多元契约关系模型的构建,解析受托经济责任新的治理内涵要求,以此为理论基础确立治理导向审计模式观,并构建治理导向审计模式的理论概念框架;其次,以治理导向审计模式观为指导探讨审计契约所应当具备的新的秩序内涵,并具体区分为独立审计契约和内部审计契约,系统研究各自应体现治理内涵的契约性制度安排;而后探讨治理导向审计模式实施的方法体系,即为治理导向审计契约的动态运行引入新的审计程序和技术方法;最终对内外部审计在治理导向审计模式下协同作用发挥进行统筹研究,从而形成了一次对治理导向审计模式的深入、系统的研究。本研究分为八章。第1章,导论。介绍了论文的研究背景、研究命题、文献综述以及研究路径。第2章,治理导向审计模式研究的理论框架。本章旨在构建治理导向审计模式研究的整体性理论框架。首先,阐述新模式的理论基础,从企业契约关系模型构建入手,以基础契约关系中的具有治理内涵的受托经济责任观为理论依托,提出以治理实现为目标安排审计契约缔结和组织审计活动开展的治理导向审计模式的思维范式,在理论上奠定了治理导向审计新模式的基石;而后通过分析公司治理与审计机制的内在联系,为后章具体探讨治理导向独立审计契约和内部审计契约的秩序内涵做了理论铺垫;接着在辨析现有审计模式的基础上提出本研究所指的治理导向审计模式的内涵;最后构建治理导向审计模式体系架构,从整体上提炼了本研究新审计模式的思路。第3章,治理导向独立审计契约秩序。本章是对治理导向审计模式下的独立审计契约秩序进行探讨和研究。在回顾独立审计契约历史变迁路径和治理内涵拓展趋势的基础上,剖析当前独立审计契约现状问题,确认其在治理内涵要求上的不足与缺陷,从而提出治理导向独立审计契约的秩序体系内涵,并进一步通过引入独立审计契约参与方的三方动态博弈模型分析,为治理导向独立审计契约效率提高途径研究提供了依据。第4章,独立审计契约缔结的实证研究。本章基于中国证券市场的独立审计师选择与公司治理特征变量的经验证据,对我国上市公司现实条件下不同治理特征的公司对独立审计师选择的实际影响因素予以检验,旨在从实证角度考察治理特征变量对独立审计契约缔结的影响,为治理导向独立审计契约秩序建立提供实证支持。实证检验结果表明独立审计师选择与治理因素之间总体上具有显著相关性,说明独立审计总体上具有了治理功效,可以起到外部治理机制作用。第5章,治理导向内部审计契约秩序。本章是对治理导向审计模式下的内部审计契约秩序进行探讨和研究。本章研究思路与第三章的独立审计契约秩序研究相类似,在回顾内部审计契约历史变迁路径和治理内涵拓展趋势的基础上,剖析当前内部审计契约现状问题,确认其在治理内涵要求上的不足与缺陷,从而提出治理导向内部审计契约的秩序体系内涵,并结合内部审计的特殊性,提出了治理导向内部审计契约效率提高的途径。第6章,治理导向审计方法体系。治理导向审计模式的逻辑起点在于公司的治理水平将影响会计信息系统的信息加工过程和信息生成质量,进而增大审计风险、影响审计质量。因此,在审计工作开展过程中,首先以对公司治理水平分析为基础,按照所确认的治理缺陷对决策和管理环节控制所造成的影响进行范围和程度认定,估算可能产生的审计风险和确定审计测试重点、安排审计资源等。本章具体介绍了治理导向审计的方法流程、治理分析评价方法、治理风险水平控制标准与环节审计目标制定以及现有的一些相关技术手段等。第7章,治理导向审计方法运用的实证研究。本章通过对治理评价与审计意见结论间相关性的实证检验,为治理导向审计方法体系的应用提供经验数据支撑并为此提出相应的政策性建议。本研究结果表明审计意见形成与公司治理水平之间存在显著的正相关性,说明审计意见形成的过程中对治理水平的分析具有很高的依赖性,所以,建立在治理分析基础上的治理导向审计模式的方法体系将可能更有效发挥审计治理功效。第8章,治理导向内外部审计契约的统筹研究。本章综合性的探讨了治理导向审计模式下内外部审计一体化的统筹研究,包括内外部审计边界、分工合作的新秩序模式和提高协同性的方法途径等,完成了治理导向审计模式下内外部审计系统协同治理效用发挥的研究。本研究的主要创新点在于: 第一,本研究以契约分析和受托经济责任的治理内涵解析为切入点,在现有审计模式理论成果的基础上,提出以治理为目标的治理导向审计模式理论命题。审计模式的变革是对审计思维方式的发展,在治理图景下,对审计模式的创新思考是本研究的主要创新点之一,以治理为目标导向系统的构建审计模式在当前的审计领域研究中尚不多见,但这种研究却一定程度上为审计学科研究开拓了新的思路,“治理导向审计模式研究”的命题提出具有一定的创新性。第二,本研究针对治理导向审计模式的理论命题,系统探讨和构建了治理导向审计模式的理论框架和模式内涵。在一个具有创新性的研究命题探讨中,本研究通过较为系统深入的研究,发展了一些具有理论和实践意义的学术观点:(1)从契约角度入手,构建企业多元契约网络模型,由此发展了具有治理内涵的受托经济责任观,从而为深度解析治理和审计的天然联系、构建治理导向审计模式奠定了理论基石;(2)以确保实现企业多元利益相关主体的全面治理为目标,提出治理导向审计模式观,并构建了系统的理论体系框架,确立新的审计思维范式;(3)以治理导向审计观为指导拓展了新模式下内外部审计契约秩序内涵;(4)初步探索了治理导向审计模式下的审计方法体系;(5)采用实证研究的方式分别对公司治理特征变量与审计契约缔结、公司治理水平与审计意见相关性进行研究,具有一定学术价值;(6)以全面治理目标为引导,对治理导向审计模式下内外部审计一体化的分工合作秩序予以统筹研究。第三,本研究采用了规范与实证相结合的研究范式对治理导向审计模式的命题进行了系统深入的探讨,在本研究领域的研究方法上具有一定的创新性。在规范分析中融合了演绎推理、归纳总结、类比分析、模型设定等多种研究方式,综合运用了契约经济学、博弈论、概率论等多学科理论成果,对审计领域命题进行了研究;在实证分析中主要采用档案式研究,运用公开市场数据,构建回归分析模型对研究命题予以实证数据检验,很好的支持和拓展了研究结论。
[Abstract]:The twenty-first Century is the time of corporate governance. At present, whether it is the study of the modern corporate system in the academic world, or the related work of the company itself is arranged and launched around the "governance". In the post Enron era, the wave of corporate governance is becoming more and more intense, as well as the extensive concern of the corporate fraud and audit failure. The development of the Department has a great impact. With the emergence of every financial fraud case or the emergence of the failure of corporate governance, the auditors have been pushed to the tip of the wind. Thus, we must reexamine the functional orientation of the current audit and the institutional arrangements of the audit system in the new environment and background.
"Corporate governance" is essentially the right, responsibility, profit distribution and agreement based on various contractual relations among the wide range of stakeholders. Agency problem and contract incompleteness are the conditions and theoretical basis for the existence of corporate governance. And, fundamentally, audit contracts are also included in the multi contract model of enterprise organizations. The audit contract is concluded as a monitoring tool for the other contracts of the enterprise. It is a special contract used to monitor other contracts and participate in the governance of the enterprise. It is the natural connection of audit and governance in the connotation of the contract that makes the audit orientation on the goal of governance. The writer thinks that the governance thinking based on the connotation of the contract is considered. The discussion of re standardizing the audit relationship and guiding the audit behavior will undoubtedly provide important theoretical support for the new model research and audit in the current corporate governance and the orientation of new roles in the practice.
This research focuses on the spiritual essence of the overall realization of corporate governance, and aims at the current situation that the existing audit mode can not fully and effectively adapt to the new governance core requirements of the entrusted economic responsibility. It regards the audit as the embedded mechanism of the corporate governance, based on the existing audit model research results, and puts forward a new mode of thinking paradigm for the governance oriented audit. It takes "governance" as the goal orientation of audit work - audit work is carried out in order to achieve comprehensive governance, and the concept of governance is used to govern modern audit objectives, audit contract Association, audit organization framework, audit activities implementation and audit management, and the concept of governance oriented auditing model is also studied. The framework and practical ideas are discussed.
The basic ideas of this study are as follows: first, through the construction of the multi contractual relationship model of enterprises and the analysis of the new governance connotation requirements of the entrusted economic responsibility, the concept of governance oriented auditing model is established on the basis of the theory and the theoretical conceptual framework of the governance oriented audit model is constructed. Secondly, the governance oriented audit model view is the guidance of the discussion. The new order connotations should be included in the contract, and it is specifically divided into independent audit contract and internal audit contract. The system studies the contractual arrangements which should reflect the connotation of governance, and then discusses the method system for the implementation of the governance oriented audit model, that is, the introduction of new audit procedures for the dynamic operation of the governance oriented audit contract and the introduction of new audit procedures. Technical methods; finally, the coordination of internal and external audit under the governance oriented audit mode is studied in a comprehensive way, thus forming a thorough and systematic study of the governance oriented audit model.
This study is divided into eight chapters.
The first chapter, introduction, introduces the research background, research proposition, literature review and research path.
The second chapter is the theoretical framework of the research on the governance oriented audit model. This chapter aims to construct the overall theoretical framework of the research on the governance oriented audit model. Firstly, it expounds the theoretical basis of the new model, starting with the construction of the enterprise contract relationship model, and puts forward the theory of the theory of the entrusted economic responsibility in the basic contract relationship. The thinking paradigm of governance oriented auditing mode which aims at arranging audit contracts and organizing audit activities, establishes the cornerstone of the new model of governance oriented audit in theory, and then analyzes the internal relationship between corporate governance and audit mechanism, and discusses the independent audit contract and internal audit for the latter chapter. The connotation of the order of the contract is made a theoretical basis, and then the connotation of the governance oriented audit model is proposed on the basis of the existing audit mode. Finally, the system framework of governance oriented audit model is constructed, and the new audit mode of this research is extracted from the whole.
The third chapter, governance oriented independent audit contract order. This chapter discusses and studies the independent audit contract order under the governance oriented audit mode. On the basis of reviewing the historical change path of the independent audit contract and the development trend of the governance connotation, this chapter analyzes the current independent audit contract problem and confirms its requirement on the governance connotation. In this way, we put forward the connotation of the order system of governance oriented independent audit contract, and further analyze the three party dynamic game model which introduces the independent audit contract, and provide the basis for the research on the efficiency improvement approach of the governance oriented independent audit contract.
The fourth chapter is an empirical study on the conclusion of independent audit contract. Based on the empirical evidence of Independent Auditor Selection and corporate governance characteristic variables in China's securities market, this chapter examines the actual impact of different corporate governance characteristics on the choice of independent auditors under the actual conditions of Chinese listed companies, aiming to examine governance from an empirical perspective. The effect of characteristic variables on the independent audit contract association provides an empirical support for the establishment of governance oriented independent audit contract order. The empirical test results show that the Independent Auditor Selection and the governance factors have a significant correlation in general, indicating that the independent audit has the effect of governance in general and can play the role of the external governance mechanism.
The fifth chapter, governance oriented internal audit contract order. This chapter is a discussion and Research on the internal audit contract order under the governance oriented audit mode. This chapter is similar to the study of the independent audit contract order in the third chapter. On the basis of reviewing the history of internal audit contract and the development trend of the connotation of governance, this chapter analyses the development trend of internal audit contract. At present, the current situation of internal audit contract, confirms its deficiencies and defects in the requirement of governance, and puts forward the connotation of the order system of the governance oriented internal audit contract, and combines the particularity of the internal audit, and puts forward the ways to improve the efficiency of the governance oriented internal audit contract.
The sixth chapter is the system of governance oriented audit method. The logical starting point of the governance oriented audit model is that the corporate governance level will affect the process of information processing and the quality of information generation in the accounting information system, and then increase the audit risk and affect the audit quality. Therefore, in the process of the audit work, the analysis of the corporate governance level is the basis for the analysis of the corporate governance. On the basis of the confirmation, the scope and degree of the impact on the control and management of the decision and management are identified, the possible audit risks are estimated, the key points of the audit test are determined, and the audit resources are arranged. This chapter introduces the method flow of the governance oriented audit, the management analysis and evaluation method, and the control of the risk level control. Standards and links audit objectives, as well as existing related technical means.
The seventh chapter, empirical research on the application of governance oriented audit method. This chapter provides empirical data support for the application of governance oriented audit method system and puts forward relevant policy suggestions through empirical test on the correlation between governance evaluation and audit opinion conclusion. The results show that the audit opinion is formed and the level of corporate governance. There is a significant positive correlation between them, which indicates that the process of audit opinion is highly dependent on the analysis of the level of governance. Therefore, the method system of governance oriented auditing model based on the governance analysis will be more effective to play the effectiveness of audit governance.
The eighth chapter, the overall research of governance oriented internal and external audit contract. This chapter comprehensively discusses the overall research on the integration of internal and external audit under the governance oriented audit mode, including the internal and external audit boundaries, the new order mode of the division of work and cooperation and the ways to improve the synergy, and the internal and external audit under the governance oriented audit mode. Research on the utility of system synergistic governance.
The main innovation of this study is:
First, this study is based on the analysis of contract analysis and the governance of entrusted economic responsibility. On the basis of the theoretical results of the existing audit model, the thesis puts forward the theoretical proposition of governance oriented audit model, which aims at governance. The reform of audit mode is the development of the mode of audit thinking, and the innovation of audit mode is thought under the view of governance. The examination is one of the main innovation points of this study. The construction audit mode with the governance as the target oriented system is still rare in the current research field of audit, but this kind of research has opened up a new idea for the research of the audit discipline to some extent, and the proposition of "governance oriented audit model" has a certain innovation.
Second, this study aims at the theoretical propositions of the governance oriented audit model, and systematically discusses and constructs the theoretical framework and pattern connotation of the governance oriented audit model. In an innovative research proposition discussion, this research has developed a number of academic views with theoretical and practical significance through a more systematic and in-depth study: (1) From the angle of contract, the multi contract network model of enterprise is constructed, which develops the concept of entrusted economic responsibility with the connotation of governance, which lays a theoretical foundation for the deep analysis of the natural connection of governance and audit and the construction of the governance oriented audit model. (2) to ensure the comprehensive governance of the multiple stakeholders in the enterprise as a goal, The concept of governance oriented audit model, and the construction of the system theoretical framework, the establishment of a new paradigm of audit thinking; (3) the concept of governance oriented audit to expand the connotation of the internal and external audit contract under the guidance of the new model; (4) preliminary exploration of the audit method system under the governance oriented audit mode; (5) the use of empirical research to the public respectively to the public The company governance characteristic variables and audit contract are concluded, the level of corporate governance is related to the audit opinion, and it has some academic value. (6) guided by the overall governance goal, the cooperation and cooperation order of the integrated internal and external audit under the governance oriented audit mode is studied.
Third, this research adopts the normative and empirical research paradigm to make a systematic and thorough discussion on the propositions of the governance oriented audit model, and has a certain innovation in the research methods of this field. In the normative analysis, it combines deductive reasoning, inductive summary, analogy analysis, model setting and so on. Using the theory of contract economics, game theory, probability theory and other multi-disciplinary achievements, the thesis has been studied in the field of audit. In the empirical analysis, the main use of archival research, the use of open market data, and the construction of regression analysis model to test the research proposition, support and expand the conclusion of the research.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2007
【分类号】：F239.4

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