独立审计中的非人力资本特殊作用研究

发布时间：2019-02-16 05:23

【摘要】： 非人力资本与人力资本是企业运作、发展所必须拥有的资源。一般工商企业中,人力资本围绕着非人力资本进行创新劳动,使得非人力资本不断增值。工商企业的业务性质决定了这种传统的运作模式。同时业务性质也导致了非人力资本占到绝大多数,这使得此个时点上的人力资本具备了相对稀缺性。独立审计作为保护相关利益者产权而产生的特殊行业,其业务的特殊性决定了对大量人力资本创新能力的需求,但仍然以企业形式经营的独立审计行业却又无法完全摆脱一般工商企业的特性,文章便在这个基础上提出了非人力资本在独立审计中的“特殊作用”。本文从第二章开始,先通过对独立审计的相关利益者产权保护使命的深入认识,并辅以对独立审计产生的根源的探寻,引出了作为审计师灵魂的独立性对于非人力资本的要求。再沿着独立审计的历史长河对其发展过程做一个历史性的分析,逐一初步总结了独立审计中非人力资本存在的三大作用:赔偿、担保和信号传递,并结合自身对三大作用之间逻辑关系的理解建立起了三者的顺序框架。后续的第三、四、五章在思维的安排上便是延续了这样的逻辑关系:信号是非人力资本作用发挥的必要条件,担保是对诚信信号的担保和理解,赔偿则是对之前担保的一种兑现。其中,文章的第三章结合信息不对称理论和信号传递理论分析出了非人力资本是审计师诚信信号的强势载体,并针对阻碍非人力资本信号传递的因素提出了相应的制度建议。第四章按照审计质量的实现过程分初始质量、审计师两部分展开,结合相关调查数据证明担保作用的真实性和必要性。最后,着重讨论了非人力资本的赔偿作用的具体表现——审计师“赔偿力”问题,并结合2007年新发布的许多法规,提出了培育我国审计师真实赔偿力的制度措施。全文贯穿着理论结合实际的思想,在用理论探讨非人力资本的作用时,始终从实际情况中去求证。但在获取现实情况中非人力资本详细情况时,还是存在相当地难度,如果能针对文中的些许问题做出问卷调查则更能发现和解决问题。
[Abstract]:Non-human capital and human capital are the resources necessary for enterprise operation and development. In general industrial and commercial enterprises, the human capital carries on the innovation labor around the non-human capital, causes the non-human capital to increase the value unceasingly. The business nature of industrial and commercial enterprises determines this traditional mode of operation. At the same time, the nature of business also leads to the majority of non-human capital, which makes the human capital at this point with relative scarcity. Independent audit is a special industry to protect the property rights of relevant stakeholders. The particularity of its business determines the demand for the innovation ability of a large number of human capital. However, the independent audit industry, which is still operated in the form of enterprises, can not completely get rid of the characteristics of general industrial and commercial enterprises. On this basis, the article puts forward the "special role" of non-human capital in independent audit. From the second chapter, through the in-depth understanding of the independent audit stakeholders' property right protection mission, and with the exploration of the origin of independent audit, this paper leads to the independent auditor's soul to the non-human capital requirements. Then along the history of independent audit to make a historical analysis of its development process, one by one summarized the independent audit of non-human capital existence of three major roles: compensation, guarantee and signal transmission, Combined with its own understanding of the logical relationship between the three roles, the sequence framework of the three is established. The following chapters three, four and five continue the logical relationship in terms of thinking arrangements: signals are necessary conditions for the role of non-human capital, and guarantees are guarantees and understandings of good faith signals. Compensation is a redeeming of a previous guarantee. The third chapter analyzes that non-human capital is the strong carrier of auditor's good faith signal combined with information asymmetry theory and signal transmission theory, and puts forward corresponding institutional suggestions for the factors that hinder non-human capital signal transmission. The fourth chapter is divided into two parts: initial quality and auditor according to the realization process of audit quality. Combined with relevant investigation data, it proves the authenticity and necessity of the guarantee function. At last, the paper discusses the concrete manifestation of non-human capital's compensation function, the auditor's "compensation ability", and puts forward the system measures to cultivate the auditors' real compensation ability according to many new laws and regulations issued in 2007. The full text runs through the thought of combining theory with practice, and when discussing the function of non-human capital with theory, it always verifies from the actual situation. However, it is still quite difficult to obtain the detailed situation of human capital in reality. If we can make a questionnaire survey on some problems in this paper, we can find and solve the problems.
【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

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