本文關鍵詞： 公允價值計量 審計市場效率 影響　出處：《河南大學》2009年碩士論文　論文類型：學位論文

【摘要】： 公允價值作為一種新的計量模式正在被國內外大量的使用和借鑒,為了加快我國會計準則與國際財務報告準則的協(xié)調與趨同,我國于2006年頒布了企業(yè)會計準則體系(《企業(yè)會計準則2006》及其應用指南),準則中大量地引入了公允價值計量屬性。根據(jù)專家統(tǒng)計,在我國現(xiàn)行由1項基本準則和38項具體準則組成的企業(yè)會計準則體系中,其中35項、約90%的會計準則直接或間接地運用了公允價值或現(xiàn)值計量,這些準則對公允價值和現(xiàn)值的計量和披露做了相關規(guī)范。另一方面,盡管我國同時頒布了《中國注冊會計師審計準則第1322號——公允價值計量和披露》,對公允價值審計進行了規(guī)范,但是公允價值計量屬性的出臺對于我國的審計市場效率的影響究竟有多大,目前很少有學者將公允價值與審計市場效率相結合進行研究。 基于上述情況,本文在借鑒國內外學者相關研究成果的基礎上,大膽的將公允價值計量與審計市場效率研究相結合,提出假想,公允價值計量的引入會引起審計市場效率在準則實施初期呈現(xiàn)下降趨勢,這是本文的創(chuàng)新點之一。本文的創(chuàng)新點之二是筆者通過搜集滬市所有上市公司2005-2007年度報告對上述假想進行了檢驗,并得出了以下結論: 1.本文的檢驗結果表明,公允價值對應計項目的盈余管理程度影響不顯著,而對線下項目的盈余管理程度影響顯著,并呈現(xiàn)上升趨勢。綜合起來,公允價值引入對盈余管理程度的影響是呈顯著的上升趨勢的。 2.企業(yè)盈余管理行為客觀存在,是管理者機會主義行為在財務信息方面的表現(xiàn),而審計的實質或作用就在于制約管理者粉飾財務信息的機會主義行為,審計效率的高低主要依賴于企業(yè)盈余管理程度大小,越高的盈余管理程度,審計服務者的審計成本越大,審計風險越高,審計效率越低。相反,越低的盈余管理程度,審計效率則會越高。因此,公允價值的引入在一定程度上影響著企業(yè)的盈余管理程度,并最終導致審計市場效率的變化。 3.本文的分析表明,公允價值對盈余管理程度影響呈上升趨勢,進而審計質量受到盈余管理程度的反作用,審計質量下降,整個審計市場效率呈現(xiàn)下降趨勢。 總而言之,公允價值計量的引入在新準則實施的初期,給審計市場效率帶來一定程度的影響。這一研究結果不僅有助于我們理解公允價值的引入對我國審計市場所產生的經濟后果,有利于加深對審計市場效率的理解,進一步豐富審計理論的研究,而且對于加大我國上市公司自我約束機制、提高注冊會計師行業(yè)的審計質量和完善有關政府監(jiān)管機制具有重要的理論意義和現(xiàn)實價值。
[Abstract]:As a new measurement model, fair value is being used and used for reference at home and abroad. In order to accelerate the harmonization and convergence between accounting standards and international financial reporting standards, In 2006, China promulgated the Enterprise Accounting Standards system (Enterprise Accounting Standards 2006) and its application guidelines, in which fair value measurement attributes were introduced in large numbers. In the current enterprise accounting standards system, which consists of one basic standard and 38 specific standards, 35 of them, about 90% of the accounting standards directly or indirectly use fair value or present value measurement. These guidelines regulate the measurement and disclosure of fair value and present value. On the other hand, In spite of the promulgation of China Certified Public Accountants auditing Standard No. 1322-Fair value Measurement and Disclosure at the same time, the fair value audit has been standardized. However, the impact of fair value measurement on the efficiency of the audit market in China, there are few scholars to combine fair value and audit market efficiency for research. Based on the above situation, based on the research results of domestic and foreign scholars, this paper boldly combines fair value measurement with audit market efficiency research, and puts forward hypotheses. The introduction of fair value measurement will cause the audit market efficiency to decrease in the initial stage of implementation of the standards. This is one of the innovations of this paper. The second one is that the author tested the above hypotheses by collecting the annual reports of all listed companies in Shanghai Stock Exchange 2005-2007, and reached the following conclusions:. 1. The results of this paper show that the degree of earnings management of fair value corresponding items is not significant, but it has a significant effect on the degree of earnings management of offline items, and shows an upward trend. The influence of fair value introduction on earnings management is on a significant upward trend. 2. The objective existence of earnings management is the performance of opportunism in financial information, and the essence or function of audit lies in restricting the opportunistic behavior of managers to whitewash financial information. The level of audit efficiency mainly depends on the degree of earnings management of enterprises. The higher the degree of earnings management, the higher the audit cost, the higher the audit risk, the lower the audit efficiency. Therefore, the introduction of fair value affects the earnings management degree of enterprises to a certain extent, and finally leads to the change of audit market efficiency. 3. The analysis of this paper shows that the influence of fair value on earnings management is on the rise, and then the audit quality is counteracted by earnings management, the audit quality is declining, and the efficiency of the whole audit market is declining. In a word, the introduction of fair value measurement in the early stage of the implementation of the new standards, The research results not only help us understand the economic consequences of the introduction of fair value to the audit market of our country, but also help to deepen the understanding of the efficiency of the audit market. Further enrich the research of audit theory, and it has important theoretical and practical value for strengthening the self-restraint mechanism of listed companies in China, improving the audit quality of CPA industry and perfecting the relevant government supervision mechanism.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F233;F239.22;F224

【引證文獻】

相關碩士學位論文 前2條

1 史同艷;公允價值計量下盈余管理及審計治理研究[D];南華大學;2011年

2 孟凡林;公允價值計量對審計質量影響實證研究[D];重慶工商大學;2012年

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本文編號：1546918