审计法律制度安排与投资者保护研究
发布时间：2018-07-23 12:06
【摘要】： 本文从审计法律制度安排角度,探讨如何通过对审计质量的法律基础进行调整与优化,来实现对投资者的有效保护。本文首先对中国的投资者法律保护实践进行回顾,然后阐述了两种投资者保护理论,并分别从两大法系角度分析了法律论观点的渊源。作者认为,投资者保护的核心在于保证投资者的知情权、提高会计透明度并确保会计信息质量,而上述因素的实现与否则依赖于审计质量高低。正是基于此种考虑,本文通过建立模型说明不同法律惩罚方式和损失计量模式对审计师工作激励影响,及其对审计质量产生影响,进而得出不同审计法律制度安排对社会福利和社会成本所产生的影响,并给出了可以实现最佳审计师努力程度和最佳投资水平的法律惩罚方式和损失计量模式,认为在该最佳模式下社会总体福利水平可以达到最大化,同时社会成本最小。最后,论文从审计准则、法律责任和审计师财富角度,分析了有限责任制下和无限责任制下,当客户多于审计师时,审计师对待审计准则的态度及对审计质量的影响。
[Abstract]:From the angle of audit legal system arrangement, this paper discusses how to realize the effective protection of investors by adjusting and optimizing the legal basis of audit quality. This paper first reviews the practice of investor legal protection in China, then expounds two kinds of investor protection theories, and analyzes the origin of legal views from the perspective of two legal systems. The author believes that the core of investor protection is to ensure the investor's right to know, improve accounting transparency and ensure the quality of accounting information, and the realization of the above factors depends on the audit quality. Based on these considerations, this paper establishes a model to illustrate the impact of different legal penalties and loss measurement models on auditors' work incentives and their impact on audit quality. Then, the influence of different audit legal system arrangement on social welfare and social cost is obtained, and the way of legal punishment and loss measurement mode which can realize the best auditor's effort and the best investment level are given. It is considered that the overall social welfare level can be maximized and the social cost minimized under this optimal model. Finally, from the perspective of audit standards, legal liability and auditor wealth, the paper analyzes the auditor's attitude towards audit standards and its impact on audit quality under the limited responsibility system and the unlimited responsibility system, when the customer is more than the auditor.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27
本文编号：2139359
[Abstract]:From the angle of audit legal system arrangement, this paper discusses how to realize the effective protection of investors by adjusting and optimizing the legal basis of audit quality. This paper first reviews the practice of investor legal protection in China, then expounds two kinds of investor protection theories, and analyzes the origin of legal views from the perspective of two legal systems. The author believes that the core of investor protection is to ensure the investor's right to know, improve accounting transparency and ensure the quality of accounting information, and the realization of the above factors depends on the audit quality. Based on these considerations, this paper establishes a model to illustrate the impact of different legal penalties and loss measurement models on auditors' work incentives and their impact on audit quality. Then, the influence of different audit legal system arrangement on social welfare and social cost is obtained, and the way of legal punishment and loss measurement mode which can realize the best auditor's effort and the best investment level are given. It is considered that the overall social welfare level can be maximized and the social cost minimized under this optimal model. Finally, from the perspective of audit standards, legal liability and auditor wealth, the paper analyzes the auditor's attitude towards audit standards and its impact on audit quality under the limited responsibility system and the unlimited responsibility system, when the customer is more than the auditor.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27
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