上市公司外部审计独立性研究
发布时间：2019-05-30 07:49
【摘要】： 近年来，我国证券市场财务造假事件频发，作为公司治理重要手段的外部审计并没有发挥其应有的作用。从法律制度角度而言，相关的制度设计缺陷是外部审计无法独立的最根本原因，具体表现在以下两个方面：第一，我国外部审计法律制度没有结合本国的实际情况。第二，我国外部审计法律制度在整体上仍然存在着重大的缺失。 现行的外部审计委托人法律制度使外部审计的委托权实际上掌握在管理层手中，打破了委托人、外部审计机构、被审计人独立平衡的关系，违反了外部审计的基本原理。据此，应对外部审计委托人法律制度予以重新设计，，将外部审计机构的委托权赋予独立于管理层的审计委员会。 我国现有法律制度对审计委员会在公司治理结构中的设置以及审计委员会职能的安排都无法确保外部审计的独立。应通过立法合理安排审计委员会在公司机关中的位置，同时重新设计审计委员会职能。 在参考借鉴域外成熟证券市场外部审计立法的基础上，本文对我国外部审计制度提出了一些立法建议，包括外部审计机构聘任、解聘以及相关的其他法律制度，以供构建我国外部审计整体法律制度参考。
[Abstract]:In recent years, the financial fraud in China's securities market has occurred frequently, and the external audit, as an important means of corporate governance, has not played its due role. From the point of view of legal system, the defects of relevant system design are the most fundamental reasons why external audit can not be independent, which is manifested in the following two aspects: first, the legal system of external audit in our country does not combine with the actual situation of our country. Second, there are still significant deficiencies in the legal system of external audit in China as a whole. The current legal system of external audit clients makes the entrustment power of external audit in the hands of management, which breaks the independent and balanced relationship between clients, external audit institutions and auditors, and violates the basic principles of external audit. According to this, the legal system of external audit principal should be redesigned, and the entrustment power of external audit institution should be entrusted to audit committee independent of management. The existing legal system of our country can not ensure the independence of external audit by setting up the audit committee in the corporate governance structure and the arrangement of the audit committee function. The position of audit committee in corporate organs should be reasonably arranged through legislation, and the functions of audit committee should be redesigned at the same time. On the basis of referring to the external audit legislation of the foreign mature securities market, this paper puts forward some legislative suggestions on the external audit system of our country, including the appointment, dismissal and other related legal systems of the external audit institutions. It can be used as a reference for the construction of the overall legal system of external audit in China.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27
本文编号：2488655
[Abstract]:In recent years, the financial fraud in China's securities market has occurred frequently, and the external audit, as an important means of corporate governance, has not played its due role. From the point of view of legal system, the defects of relevant system design are the most fundamental reasons why external audit can not be independent, which is manifested in the following two aspects: first, the legal system of external audit in our country does not combine with the actual situation of our country. Second, there are still significant deficiencies in the legal system of external audit in China as a whole. The current legal system of external audit clients makes the entrustment power of external audit in the hands of management, which breaks the independent and balanced relationship between clients, external audit institutions and auditors, and violates the basic principles of external audit. According to this, the legal system of external audit principal should be redesigned, and the entrustment power of external audit institution should be entrusted to audit committee independent of management. The existing legal system of our country can not ensure the independence of external audit by setting up the audit committee in the corporate governance structure and the arrangement of the audit committee function. The position of audit committee in corporate organs should be reasonably arranged through legislation, and the functions of audit committee should be redesigned at the same time. On the basis of referring to the external audit legislation of the foreign mature securities market, this paper puts forward some legislative suggestions on the external audit system of our country, including the appointment, dismissal and other related legal systems of the external audit institutions. It can be used as a reference for the construction of the overall legal system of external audit in China.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27
【引证文献】
相关期刊论文 前2条
1 陈世薇;;浅析上市公司外部审计的独立性[J];财经界(学术版);2014年21期
2 郭文;;企业外部审计独立性研究[J];时代金融;2010年12期
相关博士学位论文 前1条
1 田璧;会计准则执行机制国际趋同研究[D];财政部财政科学研究所;2015年
相关硕士学位论文 前3条
1 李易香;基于多群体演化博弈的上市公司财务报告舞弊研究[D];中北大学;2016年
2 贾萌萌;审计委员会有效性研究[D];天津财经大学;2011年
3 朱永永;基于公司治理角度的公司内部审计与外部审计法律问题研究[D];西南政法大学;2010年
本文编号：2488655
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