本文選題：上市公司　切入點(diǎn)：內(nèi)部控制審計(jì)報(bào)告　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：國家五部委聯(lián)合出臺(tái)了《內(nèi)部控制審計(jì)指引》,其中明令規(guī)定以2012年為時(shí)間節(jié)點(diǎn),凡于境內(nèi)上市的公司務(wù)必遵照指引要求落實(shí)內(nèi)控管理。內(nèi)部控制審計(jì)不僅需要對(duì)與財(cái)務(wù)報(bào)告相關(guān)的內(nèi)部控制的制度設(shè)計(jì)完整性和執(zhí)行有效性進(jìn)行評(píng)價(jià),并且還需要披露非財(cái)務(wù)報(bào)告內(nèi)部控制的重大缺陷。內(nèi)控審計(jì)人員的最終工作成果體現(xiàn)為以書面文字形式呈現(xiàn)出的一份審計(jì)報(bào)告,這份審計(jì)報(bào)告實(shí)際是能夠幫助使用者獲得很多有用信息,指導(dǎo)其作出合理決策�，F(xiàn)實(shí)情況卻是在2013年度的審計(jì)中,上海家化(600315)公司收到了一份持有否定意見的內(nèi)部控制審計(jì)報(bào)告。但是令人費(fèi)解的是,這樣一份明確指出上海家化內(nèi)控存在重大缺陷且對(duì)其內(nèi)部控制表示否定的報(bào)告,并未使其股票下跌,反而高開高走。于是有人對(duì)內(nèi)部控制審計(jì)報(bào)告內(nèi)容的全面性、真實(shí)性、有效性提出質(zhì)疑,不然為何市場(chǎng)對(duì)這份否定意見的內(nèi)部控制審計(jì)報(bào)告無動(dòng)于衷。因此,本文認(rèn)為,為了應(yīng)對(duì)日益變化的經(jīng)濟(jì)環(huán)境中日趨提高的使用需求,內(nèi)控審計(jì)報(bào)告需要從多個(gè)角度加以完善,方能豐富內(nèi)控審計(jì)報(bào)告的內(nèi)在價(jià)值。本文在對(duì)有關(guān)內(nèi)控審計(jì)報(bào)告的披露和質(zhì)量研究進(jìn)行梳理,據(jù)此提出本文的研究目標(biāo)、研究內(nèi)容和創(chuàng)新之處。其次,本文對(duì)內(nèi)控審計(jì)報(bào)告的有關(guān)概念進(jìn)行論述,并對(duì)內(nèi)控審計(jì)報(bào)告質(zhì)量的含義及衡量標(biāo)準(zhǔn)進(jìn)行定義,繼而闡釋了我國內(nèi)部控制審計(jì)報(bào)告披露的基本模式,并以基于滬、深兩市A股市場(chǎng)2011年至2015年所披露內(nèi)部控制審計(jì)報(bào)告為樣本基礎(chǔ),從內(nèi)部控制審計(jì)報(bào)告披露的總體情況、披露依據(jù)、披露內(nèi)容、披露形式以及披露的真實(shí)性等多個(gè)角度,分析內(nèi)控審計(jì)報(bào)告在披露方面的問題。最后,以國外內(nèi)控審計(jì)方面先進(jìn)的國家為藍(lán)本,結(jié)合我國特殊國情和實(shí)際情況,從會(huì)計(jì)師事務(wù)所層面、公司層面以及監(jiān)管層面提出內(nèi)控審計(jì)報(bào)告披露方面的改進(jìn)意見。在選題上,全球?qū)徲?jì)報(bào)告改革火熱進(jìn)行,其中審計(jì)報(bào)告信息含量貧乏的問題最讓人關(guān)心。與歐盟國家不同的是,根據(jù)我國監(jiān)管部門的相關(guān)規(guī)定,上市公司每年要請(qǐng)會(huì)計(jì)師事務(wù)所進(jìn)行內(nèi)控審計(jì),本次審計(jì)報(bào)告改革雖然并未提及有關(guān)內(nèi)控報(bào)告改革的相關(guān)事宜,但內(nèi)控審計(jì)報(bào)告與傳統(tǒng)的審計(jì)報(bào)告一樣承擔(dān)著企業(yè)與報(bào)告需求者傳遞門的角色擔(dān)當(dāng),因而充分提高其質(zhì)量是未來改革的趨勢(shì),所以本文對(duì)此分析是一次有意義的嘗試。
[Abstract]:The five ministries and commissions jointly issued the Internal Control Audit guidelines, which stipulate that 2012 shall be the time node. Companies listed in China must comply with the guidelines to implement internal control management. Internal control audits not only need to evaluate the integrity and effectiveness of the system design and implementation of internal controls related to financial reporting, There is also a need to disclose major deficiencies in the internal controls of non-financial reports. The final work of the internal control auditors is reflected in an audit report in written form. This audit report can actually help users get a lot of useful information and guide them to make sound decisions. The reality is that in the 2013 audit, Shanghai Jiahua Co., Ltd. received a negative opinion on the internal control audit report. However, it is puzzling that such a report clearly points out that Shanghai Jiahua internal control has significant defects and negates its internal control. Instead of causing its shares to fall, it went high. Some people questioned the comprehensiveness, authenticity, and effectiveness of the internal control audit report. Otherwise, why is the market indifferent to this negative internal control audit report? therefore, in order to cope with the increasing demand for use in the ever-changing economic environment, the paper believes that the internal control audit report needs to be perfected from several angles. Only then can we enrich the intrinsic value of the internal control audit report. This paper combs the disclosure and quality research of the internal control audit report, and then puts forward the research objectives, contents and innovations of this paper. Secondly, This paper discusses the related concepts of internal control audit report, defines the meaning and measurement standard of internal control audit report quality, and then explains the basic mode of internal control audit report disclosure in China. The internal control audit reports disclosed between 2011 and 2015 in the A-share markets of Shenzhen and Shenzhen stock markets are samples based on the general situation, the basis, the content, the form and the authenticity of the disclosure of the internal control audit reports. Finally, taking the advanced countries in foreign countries as the model, combining the special national conditions and the actual situation of our country, from the level of accounting firm, the paper analyzes the problems in the disclosure of the internal control audit report. At the corporate level and at the regulatory level, suggestions are put forward to improve the disclosure of internal control audit reports. In the selection of topics, the reform of global audit reports is hot. The issue of poor information content in audit reports is of the greatest concern. Unlike in European Union countries, According to the relevant regulations of China's regulatory authorities, listed companies have to invite accounting firms to conduct internal control audits every year. Although this audit report reform does not mention the relevant matters related to the reform of internal control reports, However, the internal control audit report, like the traditional audit report, plays the role of the transmission door between the enterprise and the report requester, so it is the trend of the future reform to improve the quality of the internal control audit report, so the analysis of this paper is a meaningful attempt.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F426.72;F406.7

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