本文選題：審計(jì)談判　切入點(diǎn)：談判績(jī)效　出處：《東北石油大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：資本市場(chǎng)的快速發(fā)展使會(huì)計(jì)信息質(zhì)量備受關(guān)注。審計(jì)是保證會(huì)計(jì)信息質(zhì)量的有效手段，審計(jì)質(zhì)量的高低至關(guān)重要。而審計(jì)質(zhì)量是審計(jì)人員的職業(yè)判斷和審計(jì)人員與客戶談判聯(lián)合作用的結(jié)果。因而，審計(jì)談判成為影響審計(jì)質(zhì)量和資本市場(chǎng)會(huì)計(jì)信息可信性的重要因素之一，也是審計(jì)研究的重要領(lǐng)域。21世紀(jì)初，國(guó)外學(xué)者開始對(duì)審計(jì)談判展開研究，經(jīng)歷了審計(jì)談判與審計(jì)質(zhì)量的關(guān)系、審計(jì)談判過程和審計(jì)談判影響因素三個(gè)階段。近年來，審計(jì)談判問題引起了我國(guó)審計(jì)理論界和實(shí)務(wù)界的重視，尤其是新會(huì)計(jì)準(zhǔn)則的頒布和實(shí)施增大了審計(jì)職業(yè)判斷的空間，使審計(jì)談判變得越來越重要。審計(jì)人員談判績(jī)效是審計(jì)談判理論的重要組成部分，是影響審計(jì)談判質(zhì)量的重要因素。所以，為提高注冊(cè)會(huì)計(jì)師的審計(jì)談判質(zhì)量，研究審計(jì)人員談判績(jī)效的重要性日益凸顯。 審計(jì)談判理論和績(jī)效評(píng)價(jià)理論是文章寫作的兩大理論基礎(chǔ)，文章首先從內(nèi)涵、架構(gòu)等方面對(duì)審計(jì)談判理論進(jìn)行了闡述，并結(jié)合績(jī)效的含義和一般商務(wù)談判績(jī)效的評(píng)價(jià)標(biāo)準(zhǔn)給出審計(jì)談判績(jī)效的含義，，接著從含義、方法和步驟三個(gè)方面闡述了績(jī)效評(píng)價(jià)理論，為下文審計(jì)人員談判績(jī)效的研究做了理論和方法的鋪墊；其次，分析目前我國(guó)審計(jì)人員談判績(jī)效的現(xiàn)狀，根據(jù)審計(jì)談判架構(gòu)，從審計(jì)談判環(huán)境、審計(jì)人員個(gè)體、審計(jì)談判耦合因素和審計(jì)談判任務(wù)四個(gè)方面，定性地分析了審計(jì)人員談判績(jī)效的影響因素；再次，在審計(jì)人員談判績(jī)效影響因素的基礎(chǔ)上，構(gòu)建了審計(jì)人員談判績(jī)效評(píng)價(jià)的指標(biāo)體系，根據(jù)績(jī)效評(píng)價(jià)理論建立審計(jì)人員談判績(jī)效的評(píng)價(jià)模型，即先運(yùn)用模糊綜合評(píng)價(jià)法對(duì)審計(jì)人員談判績(jī)效的總體水平作出綜合評(píng)價(jià)，又運(yùn)用層次分析法對(duì)指標(biāo)層的各個(gè)指標(biāo)進(jìn)行重要性排序，找出影響審計(jì)人員談判績(jī)效的重要因素，定量評(píng)價(jià)審計(jì)人員的談判績(jī)效；最后，結(jié)合審計(jì)人員談判績(jī)效的影響因素和審計(jì)談判績(jī)效評(píng)價(jià)模型的評(píng)價(jià)結(jié)果，從改善審計(jì)談判環(huán)境、提高審計(jì)人員綜合素質(zhì)、協(xié)調(diào)審計(jì)談判雙方關(guān)系以及選擇審計(jì)談判任務(wù)四方面制定提升審計(jì)人員談判績(jī)效的策略。
[Abstract]:With the rapid development of capital market, the quality of accounting information has attracted much attention. Audit is an effective means to guarantee the quality of accounting information. The audit quality is the result of the auditor's professional judgment and the joint action of the auditor and the client. Audit negotiation has become one of the important factors that affect the quality of audit and the credibility of accounting information in capital market. It is also an important field of audit research. At the beginning of the 21st century, foreign scholars began to study the audit negotiation. It has experienced three stages: the relationship between audit negotiation and audit quality, the process of audit negotiation and the influencing factors of audit negotiation. In recent years, the issue of audit negotiation has attracted the attention of the audit theorists and practitioners in our country. Especially, the promulgation and implementation of the new accounting standards increase the space of audit professional judgment and make audit negotiation become more and more important, and the performance of audit negotiation is an important part of audit negotiation theory. Therefore, in order to improve the audit negotiation quality of CPA, the importance of researching auditor's negotiation performance is becoming more and more important. The theory of audit negotiation and the theory of performance evaluation are the two theoretical bases for the writing of the article. Firstly, the article expounds the theory of audit negotiation from the aspects of connotation, structure, etc. Combined with the meaning of performance and the evaluation standard of general business negotiation performance, this paper gives the meaning of audit negotiation performance, and then expounds the theory of performance evaluation from three aspects: meaning, method and steps. It paves the way for the following research of the auditor's negotiation performance; secondly, analyzes the present situation of the auditor's negotiation performance in our country, according to the audit negotiation structure, from the audit negotiation environment, the auditor individual, The coupling factors of audit negotiation and the task of audit negotiation are analyzed qualitatively. Thirdly, on the basis of influencing factors of auditor's negotiation performance, The index system of auditor negotiation performance evaluation is constructed, and the evaluation model of auditor negotiation performance is established according to the performance evaluation theory, that is to say, the overall level of auditor negotiation performance is evaluated comprehensively by using fuzzy comprehensive evaluation method. Using AHP to rank the importance of each index layer, find out the important factors that affect the performance of the auditor negotiations, and quantitatively evaluate the negotiation performance of the auditor. Combining with the influencing factors of the auditor's negotiation performance and the evaluation result of the audit negotiation performance evaluation model, this paper improves the audit negotiation environment and the comprehensive quality of the auditor. Coordinate the relationship between the two sides of the audit negotiation and select the four aspects of the audit negotiation task to formulate strategies to improve the performance of the audit negotiation.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張繼勛;;審計(jì)判斷績(jī)效及其影響因素[J];財(cái)務(wù)與會(huì)計(jì);2002年12期

2 劉成立;張加祥;;審計(jì)師討價(jià)還價(jià)與審計(jì)質(zhì)量評(píng)價(jià)[J];中國(guó)管理信息化;2008年06期

3 任秀梅;石雪靜;;審計(jì)人員談判績(jī)效及影響因素研究[J];中國(guó)管理信息化;2011年17期

4 余濤;;審計(jì)談判研究概述[J];財(cái)會(huì)月刊;2011年20期

5 李皓;對(duì)審計(jì)證據(jù)、審計(jì)重要性和審計(jì)風(fēng)險(xiǎn)之間關(guān)系的探討[J];經(jīng)濟(jì)工作導(dǎo)刊;2003年13期

6 陳高才;周鮮華;;會(huì)計(jì)師事務(wù)所與審計(jì)客戶之間談判的經(jīng)濟(jì)分析:研究評(píng)述及未來研究[J];會(huì)計(jì)研究;2010年02期

7 劉陽(yáng);隋國(guó)軍;;博弈論對(duì)注冊(cè)會(huì)計(jì)師審計(jì)的啟示[J];會(huì)計(jì)師;2009年06期

8 鄒開軍;試論商務(wù)談判成功的評(píng)價(jià)標(biāo)準(zhǔn)[J];湖北大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2005年04期

9 田憲剛;賈書新;;基于AHP法的知識(shí)管理創(chuàng)新績(jī)效評(píng)價(jià)[J];生產(chǎn)力研究;2010年10期

10 張勝芳;論談判技巧在審計(jì)實(shí)務(wù)中的運(yùn)用[J];審計(jì)與經(jīng)濟(jì)研究;2001年03期

相關(guān)博士學(xué)位論文 前1條

1 孫巖;客戶讓步策略與審計(jì)人員談判判斷研究[D];南開大學(xué);2009年

相關(guān)碩士學(xué)位論文 前3條

1 王應(yīng)俠;審計(jì)判斷績(jī)效研究[D];武漢大學(xué);2004年

2 王毓;對(duì)電網(wǎng)企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系的改進(jìn)[D];上海社會(huì)科學(xué)院;2007年

3 王暉;時(shí)間壓力和時(shí)間距離對(duì)談判影響的實(shí)驗(yàn)研究[D];西南大學(xué);2009年

本文編號(hào)：1628615