本文選題：公司治理結(jié)構(gòu)　切入點：審計獨立性　出處：《東北財經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：在世界經(jīng)濟(jì)高速發(fā)展的今天,愈來愈多的企業(yè)涌現(xiàn)出來,它們漸漸滲透到社會的各個領(lǐng)域,以各種各樣的形式影響著人們的生活。會計信息質(zhì)量對人們經(jīng)濟(jì)生活的影響在逐漸深化。目前,在國內(nèi)外學(xué)術(shù)界針對審計獨立性問題的研究成果已經(jīng)很多,但從近年來國內(nèi)外證券市場上暴露出來的一系列審計失敗案例,例如“雷曼兄弟造假案”、“東方紀(jì)元財務(wù)造假案”、“四川長虹造假門”等因為審計師與委托方合謀產(chǎn)生的財務(wù)造假案,說明還存在上市公司審計獨立性缺失的現(xiàn)狀,有關(guān)審計獨立性的問題研究還存在一定的不足之處。隨著經(jīng)濟(jì)的繁榮,企業(yè)的增多,會計信息質(zhì)量在整個社會的經(jīng)濟(jì)生活中顯得尤為重要。由于會計信息質(zhì)量對資本市場的決策者做出決策起到關(guān)鍵作用,由虛假會計信息,會計舞弊等違法行為導(dǎo)致的犯罪案件也逐年增多。 公司治理結(jié)構(gòu)會對審計師的獨立性構(gòu)成影響,這是不爭的事實。公司治理理論理論已經(jīng)形成了一個較為成熟的理論體系,為了解決所有權(quán)和經(jīng)營權(quán)相分離的問題,現(xiàn)代公司就建立了一整套的治理機(jī)制,力求在最大程度上規(guī)避此類問題造成的損失。我國市場經(jīng)濟(jì)起步較晚,我國的公司治理無論從理論還是實踐都尚處于起步階段,大多借鑒了西方國家的經(jīng)驗,如建立董事會、監(jiān)事會等。由于現(xiàn)代經(jīng)濟(jì)生活中對會計信息質(zhì)量的要求日益提高,使得完善我國的公司治理結(jié)構(gòu),提高公司治理結(jié)構(gòu)在實務(wù)運用中的有效性和作用成為非常重要且急待解決的問題。目前,雖然關(guān)于公司治理結(jié)構(gòu)對審計獨立性的影響的研究已經(jīng)逐步開展起來,但其中很多問題還需要進(jìn)一步完善。 本文首先從公司治理結(jié)構(gòu)和審計獨立性的理論框架入手,著重介紹了公司治理結(jié)構(gòu)和審計獨立性的概念及相互作用；其次,在論證公司治理與審計獨立性之間的關(guān)系時運用了委托代理理論與利益相關(guān)者理論,使得公司治理的產(chǎn)生具有一定的合理性和必然性。文章第三部分結(jié)合中國上市公司歷史數(shù)據(jù),以回歸分析模型為工具,通過對中國上市公司歷史數(shù)據(jù)的分析并得出經(jīng)驗性結(jié)論；文章最后根據(jù)理論分析和實證分析得出相關(guān)結(jié)論,并分析了審計獨立性缺失的原因,針對該結(jié)論提出了若干優(yōu)化公司治理結(jié)構(gòu)以提高審計獨立性的對策。 本文主要的創(chuàng)新點是通過建立審計獨立性和公司治理結(jié)構(gòu)之間的聯(lián)系,來探討上市公司如何通過優(yōu)化自身在公司治理結(jié)構(gòu)方面的建設(shè)來提高財務(wù)信息的可信任程度,從而促進(jìn)會計師事務(wù)所和注冊會計師提高審計獨立性。本文假設(shè)了多個變量,如股權(quán)集中程度、董事會召開次數(shù)、獨立董事比例等,同時也采集了多個樣本,通過回歸分析得出定性的結(jié)論。通過本文的研究,希望對大家在今后研究審計獨立性的相關(guān)問題時,能有一個新的視角,能為大家提供一點借鑒性的意見。
[Abstract]:Today, with the rapid development of the world economy, more and more enterprises have emerged, which have gradually penetrated into various fields of society. The influence of the quality of accounting information on people's economic life is deepening gradually in various forms. At present, there have been a lot of research results on audit independence in the academic circles at home and abroad. However, in recent years, a series of audit failures have been exposed in the domestic and foreign securities markets. For example, the "Lehman Brothers fraud case", "the Oriental era financial fraud case", "Sichuan Changhong fake door" and other financial fraud cases resulting from the collusion of auditors with the entrustment show that there is still a lack of audit independence of listed companies. There are still some deficiencies in the research on audit independence. With the prosperity of economy, the number of enterprises increases. The quality of accounting information is particularly important in the economic life of the whole society. Since the quality of accounting information plays a key role in the decision making of decision makers in the capital market, it is caused by false accounting information. Accounting fraud and other illegal acts caused by criminal cases are also increasing year by year. It is an indisputable fact that the corporate governance structure will have an impact on the auditor's independence. The theory of corporate governance has formed a relatively mature theoretical system, in order to solve the problem of separation of ownership and management rights. Modern companies have set up a set of governance mechanisms to avoid the losses caused by such problems to the greatest extent. China's market economy started relatively late, and corporate governance in our country is still in its infancy both in theory and in practice. Most of the experiences of western countries have been used for reference, such as the establishment of board of directors, board of supervisors, and so on. Due to the increasing demand for the quality of accounting information in modern economic life, the corporate governance structure of our country has been improved. Improving the effectiveness and function of corporate governance structure in practical application has become a very important and urgent problem to be solved. At present, although the research on the impact of corporate governance structure on audit independence has been gradually carried out, But many of them need further improvement. This paper begins with the theoretical framework of corporate governance structure and audit independence, focusing on the concept and interaction of corporate governance structure and audit independence. The principal-agent theory and stakeholder theory are used to demonstrate the relationship between corporate governance and audit independence. The third part combines the historical data of listed companies in China, using regression analysis model as a tool, through the analysis of the historical data of listed companies in China and draw empirical conclusions; Finally, according to the theoretical analysis and empirical analysis, the paper draws the relevant conclusions, analyzes the reasons for the lack of audit independence, and puts forward some countermeasures to optimize the corporate governance structure in order to improve the audit independence. The main innovation of this paper is to establish the relationship between audit independence and corporate governance structure, to explore how to improve the degree of trust of financial information by optimizing the construction of corporate governance structure of listed companies. In order to promote the audit independence of accounting firms and CPAs, this paper assumes a number of variables, such as the degree of equity concentration, the number of board meetings, the proportion of independent directors, and so on. Through the research of this paper, we hope that we can have a new angle of view when we study the audit independence in the future, which can provide us with some useful opinions.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.4

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