带强调事项段无保留审计意见信息披露研究

发布时间：2019-04-19 13:44

【摘要】：2011—2014年,中国上市公司年报审计意见中,带强调事项段无保留审计意见占比呈"U"型分布,即先降再上升。根据问卷调查得知,带强调事项段无保留审计意见信息披露的重点内容包括与财务报表相关的企业内部控制存在重大缺陷、企业发生重大合并或分立事项、企业存在重大的未决诉讼、企业上市前后发生明显的"业绩变脸"现象、企业信用状况恶化,连续三年违约、企业对外提供新的重大担保、企业会计政策发生重大调整、企业与其关联方之间交易频繁、企业海外子公司所在国家或地区发生重大统治阶层变化或军事冲突等政治事件、企业净资产连续三年小于零、企业会计估计发生重大修订、企业所在行业的产业政策发生重大调整,以及企业利润结构出现重大变化,以营业外收入为主。
[Abstract]:From 2011 to 2014, the proportion of unqualified audit opinions in the annual reports of listed companies in China was "U" distribution, that is to say, the proportion of unqualified audit opinions in the items section was "U" distribution, that is, first falling and then rising. According to the questionnaire survey, the key elements of the disclosure of unqualified audit opinion information in the emphasized item paragraph include significant deficiencies in the internal control of enterprises related to the financial statements and the occurrence of significant merger or separation matters in the enterprise, There are major pending litigation in enterprises, the obvious phenomenon of "performance change" before and after the listing of enterprises, the deterioration of enterprise credit situation, the breach of contract for three consecutive years, the new major guarantees provided by enterprises to the outside world, and the significant adjustment of accounting policies of enterprises. There are frequent transactions between an enterprise and its related parties, major changes in the ruling class or military conflicts in the country or region in which the overseas subsidiary of the enterprise is located, the net assets of the enterprise are less than zero for three consecutive years, and the accounting estimates of the enterprise are significantly revised. The industrial policy of the enterprise's industry has been greatly adjusted, and the profit structure of the enterprise has changed greatly, mainly on off-business income.
【作者单位】：南京大学商学院;浙江财经大学会计学院;
【基金】：浙江省哲学社科规划课题“政府权力清单制度下经济责任审计问责机制和实施路径研究”(17NDJC177YB) 审计署重点科研课题“国有企业领导人员任期经济责任审计研究”(15SJ03001) 财政部课题“国家审计的治理功能研究——基于国家治理现代化视角”(2015KJB034)
【分类号】：F239.4

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