我国上市公司独立董事制度与独立审计相关性问题研究
发布时间：2018-12-30 21:10
【摘要】： 独立董事制度是上市公司内部治理结构重要组成部分，，独立审计是健全上市公司外部治理机制的有效手段，两者之间具有共性。完善的独立董事制度是保障注册会计师独立、客观、公正执业、切实发挥审计鉴证作用、提高独立审计质量的重要条件。同时，注册会计师行业应注重维护自身的独立性，提供高质量的审计信息，并就与财务报表审计相关、且根据职业判断认为与治理层责任相关的重大事项，以适当的方式及时与独立董事沟通，便于独立董事完整、深入了解上市公司，以有效行使决策权。注册会计师的监督作用与独立董事的制衡作用的合成对于上市公司的稳健运行将起到良性互动作用。独立董事提升了独立审计的“独立性”，独立审计奠定了独立董事“独立视事”的制度基础。 本文主要通过对我国上市公司独立董事行权的典型案例分析，以及采用统计方法，以2004、2005年在沪深两地上市的84家浙江省上市公司为例，对独立董事制度和独立审计的相关性进行分析。研究结果表明：(1)独立董事制度和独立审计，对于提高我国上市公司的治理效率具有一定作用。(2)独立董事制度和独立审计具有相关性。独立董事在董事会中所占比例较高者，公司业绩相对较高，表现在每股收益(扣除后)、净资产收益率、总资产收益率三个指标。同时公司相对更能获得标准无保留的审计报告。
[Abstract]:Independent director system is an important part of the internal governance structure of listed companies. Independent audit is an effective means to perfect the external governance mechanism of listed companies. Perfect independent director system is an important condition to guarantee the independent, objective and fair practice of CPA, to give full play to the role of audit verification and to improve the quality of independent audit. At the same time, the CPA industry should pay attention to maintaining its own independence, providing high-quality audit information, and regarding the major issues related to the audit of financial statements, and according to the professional judgment, which are related to the responsibilities of the governance layer. Communicate with the independent director in a proper way, so that the independent director can understand the listed company thoroughly and exercise the decision-making power effectively. The combination of the supervision of CPA and the check and balance of independent director will play a positive role in the steady operation of listed companies. Independent director promotes the independence of independent audit, and independent audit lays the foundation of independent director's independent supervision. This paper analyzes the typical cases of independent directors of listed companies in China, and takes 84 listed companies in Shanghai and Shenzhen in 2004 and 2005 as examples. The correlation between independent director system and independent audit is analyzed. The results show that: (1) the independent director system and independent audit have a certain role in improving the efficiency of governance of listed companies in China; (2) the independent director system and independent audit have relevance. The higher proportion of independent directors in the board of directors, the company's performance is relatively high, performance in earnings per share (after deducting), return on net assets, total return on assets three indicators. At the same time, the company is relatively more able to obtain standard unqualified audit reports.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4
本文编号：2396150
[Abstract]:Independent director system is an important part of the internal governance structure of listed companies. Independent audit is an effective means to perfect the external governance mechanism of listed companies. Perfect independent director system is an important condition to guarantee the independent, objective and fair practice of CPA, to give full play to the role of audit verification and to improve the quality of independent audit. At the same time, the CPA industry should pay attention to maintaining its own independence, providing high-quality audit information, and regarding the major issues related to the audit of financial statements, and according to the professional judgment, which are related to the responsibilities of the governance layer. Communicate with the independent director in a proper way, so that the independent director can understand the listed company thoroughly and exercise the decision-making power effectively. The combination of the supervision of CPA and the check and balance of independent director will play a positive role in the steady operation of listed companies. Independent director promotes the independence of independent audit, and independent audit lays the foundation of independent director's independent supervision. This paper analyzes the typical cases of independent directors of listed companies in China, and takes 84 listed companies in Shanghai and Shenzhen in 2004 and 2005 as examples. The correlation between independent director system and independent audit is analyzed. The results show that: (1) the independent director system and independent audit have a certain role in improving the efficiency of governance of listed companies in China; (2) the independent director system and independent audit have relevance. The higher proportion of independent directors in the board of directors, the company's performance is relatively high, performance in earnings per share (after deducting), return on net assets, total return on assets three indicators. At the same time, the company is relatively more able to obtain standard unqualified audit reports.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4
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