我国A股上市公司审计意见的稳定性研究
发布时间：2018-12-19 12:21
【摘要】：随着资本市场的不断发展,越来越多的人在股票、债券市场上进行投资,来实现资本增值。尤其是在2014到2015年,中国股市经历大牛市,在证券公司开户的人数创出新高,突破了历史记录。在这样的大环境下,作为体现资本市场上市公司年报真实可靠性的审计工作,就变得尤为重要。近些年来,国内外有许多学者都围绕审计工作展开了不同方向的研究。我国资本市场成立于上世纪90年代,距今有20余年历史。目前关于我国上市公司审计意见的研究大都着眼于总体上对各类意见的分析或某些因素的影响分析,针对较长时间跨度内审计意见变化的相关研究还较少。本文通过梳理我国A股所有上市公司2005年到2015年的审计意见,发现上市公司的审计意见变化情况可以分为两类,一类公司的审计意见几乎从未改变或变化较小,如国电南瑞(600406),在研究期内每年都获得标准审计意见;另一类公司的审计意见变化频繁,几乎一年一变,如瑞茂迪(600180),2008年获得带强调事项段的无保留意见,2009年获得无法表示意见,2010年到2011年获得保留意见,2012年获得标准无保留意见。经过数据统计与分析,创新性的提出了审计意见稳定性的概念,将审计意见变化不频繁的情况称为审计意见的稳定,将审计意见变化频繁的情况称为审计意见的不稳定。文章根据近十一年的审计意见数据变化情况将上市公司分为两类,对审计意见不稳定的公司进行研究发现,这类公司更容易被ST,也更偏向选择本土事务所进行审计。在国内外文献研究的基础上,根据经济学原理,提出了可能影响上市公司审计意见稳定性的四个因素。通过运用SPSS软件,结合上市公司各项数据,对假设内容进行了相关性检验,得出资产负债率、总资产净利率这些财务指标变动会显著影响到公司审计意见的稳定性,审计意见的稳定性与财务状况的变化相关;与公司的股权结构相关,前十大股东的股权越分散,审计意见的稳定性越差;与事务所的绝对变更相关;与监管处罚次数相关。根据研究结论,为报表使用者、上市公司以及事务所提出了相应的建议。最后根据研究过程中注意到的问题与研究结果,提出了未来关于审计意见稳定性可能的研究前景与方向。
[Abstract]:With the development of capital market, more and more people invest in stock and bond market to realize capital appreciation. In particular, between 2014 and 2015, China's stock market experienced a bull market, with the number of securities companies opening accounts at record highs. In such a big environment, it is particularly important to reflect the true reliability of the annual report of listed companies in the capital market. In recent years, many scholars at home and abroad have carried out different research on audit work. China's capital market was founded in the 90's of the last century, more than 20 years ago. At present, most of the researches on audit opinions of listed companies in our country focus on the analysis of various opinions or the influence of some factors in general, and there are few related studies on the changes of audit opinions over a long period of time. By combing the audit opinions of all A-share listed companies from 2005 to 2015, this paper finds that the changes of audit opinions of listed companies can be divided into two categories. Such as Guodian Nan Rui (600406), in the study period each year to obtain a standard audit opinion; The audit opinions of another group of companies changed frequently, almost every year, such as Ruymaodi (600180), which received an unqualified opinion with an emphasis paragraph in 2008, was not able to express an opinion in 2009, and qualified opinions from 2010 to 2011, Standard unqualified opinion was obtained in 2012. Through data statistics and analysis, the concept of audit opinion stability is innovatively put forward. The situation where audit opinion changes infrequently is called the stability of audit opinion, and the situation with frequent change of audit opinion is called the instability of audit opinion. According to the changes of audit opinion data in the past 11 years, this paper divides the listed companies into two categories. It is found that the companies with unstable audit opinions are more likely to be audited by ST, and prefer to audit their local firms. On the basis of domestic and foreign literature research, according to the principle of economics, this paper puts forward four factors that may affect the stability of audit opinion of listed companies. Through the use of SPSS software, combined with the data of listed companies, the correlation test of the hypotheses is carried out, and it is concluded that the change of financial indicators, such as asset-liability ratio and net interest rate of total assets, will significantly affect the stability of the audit opinion of the company. The stability of audit opinions is related to changes in financial position; It is related to the ownership structure of the company, the more the equity of the top ten shareholders is dispersed, the worse the stability of the audit opinion is; it is related to the absolute change of the firm; it is related to the times of supervision and punishment. According to the conclusion of the study, the paper puts forward the corresponding suggestions for report users, listed companies and firms. Finally, according to the problems and the research results, the future research prospect and direction on the stability of audit opinions are proposed.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2386912
[Abstract]:With the development of capital market, more and more people invest in stock and bond market to realize capital appreciation. In particular, between 2014 and 2015, China's stock market experienced a bull market, with the number of securities companies opening accounts at record highs. In such a big environment, it is particularly important to reflect the true reliability of the annual report of listed companies in the capital market. In recent years, many scholars at home and abroad have carried out different research on audit work. China's capital market was founded in the 90's of the last century, more than 20 years ago. At present, most of the researches on audit opinions of listed companies in our country focus on the analysis of various opinions or the influence of some factors in general, and there are few related studies on the changes of audit opinions over a long period of time. By combing the audit opinions of all A-share listed companies from 2005 to 2015, this paper finds that the changes of audit opinions of listed companies can be divided into two categories. Such as Guodian Nan Rui (600406), in the study period each year to obtain a standard audit opinion; The audit opinions of another group of companies changed frequently, almost every year, such as Ruymaodi (600180), which received an unqualified opinion with an emphasis paragraph in 2008, was not able to express an opinion in 2009, and qualified opinions from 2010 to 2011, Standard unqualified opinion was obtained in 2012. Through data statistics and analysis, the concept of audit opinion stability is innovatively put forward. The situation where audit opinion changes infrequently is called the stability of audit opinion, and the situation with frequent change of audit opinion is called the instability of audit opinion. According to the changes of audit opinion data in the past 11 years, this paper divides the listed companies into two categories. It is found that the companies with unstable audit opinions are more likely to be audited by ST, and prefer to audit their local firms. On the basis of domestic and foreign literature research, according to the principle of economics, this paper puts forward four factors that may affect the stability of audit opinion of listed companies. Through the use of SPSS software, combined with the data of listed companies, the correlation test of the hypotheses is carried out, and it is concluded that the change of financial indicators, such as asset-liability ratio and net interest rate of total assets, will significantly affect the stability of the audit opinion of the company. The stability of audit opinions is related to changes in financial position; It is related to the ownership structure of the company, the more the equity of the top ten shareholders is dispersed, the worse the stability of the audit opinion is; it is related to the absolute change of the firm; it is related to the times of supervision and punishment. According to the conclusion of the study, the paper puts forward the corresponding suggestions for report users, listed companies and firms. Finally, according to the problems and the research results, the future research prospect and direction on the stability of audit opinions are proposed.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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