本文選題：上市公司　切入點(diǎn)：審計(jì)委托權(quán)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2003年碩士論文

【摘要】： 我國(guó)上市公司普遍存在的國(guó)有股獨(dú)大和所有者缺位現(xiàn)象導(dǎo)致了嚴(yán)重的強(qiáng)所有者型內(nèi)部人控制，最終使得上市公司審計(jì)關(guān)系由三角變成直線。這表明目前我國(guó)上市公司審計(jì)委托權(quán)定位是錯(cuò)誤的，簡(jiǎn)單的以所有者作審計(jì)委托人不合適。從上市公司治理結(jié)構(gòu)看，由股東會(huì)委托審計(jì)只能是一種理論設(shè)想；在內(nèi)部人控制條件下，無(wú)論是董事會(huì)委托審計(jì)，還是改由監(jiān)事會(huì)、獨(dú)立董事審計(jì)委員會(huì)委托審計(jì)都無(wú)法對(duì)內(nèi)部人控制現(xiàn)象形成制衡。即使國(guó)有股退出上市公司，實(shí)現(xiàn)股權(quán)結(jié)構(gòu)多元化，如果不改變由董事會(huì)和獨(dú)立董事委托審計(jì)的現(xiàn)狀，也依舊不會(huì)改變審計(jì)監(jiān)管無(wú)效的局面。在對(duì)上市公司真實(shí)會(huì)計(jì)信息需要者分析的基礎(chǔ)上，本文得出一個(gè)全新的結(jié)論：上市公司的審計(jì)委托權(quán)應(yīng)屬于真實(shí)會(huì)計(jì)信息需要者。由于目前條件不成熟，這一理論成果還難以付諸實(shí)踐。作為一種過(guò)渡辦法，，將上市公司審計(jì)委托權(quán)讓渡給證監(jiān)會(huì)或許會(huì)對(duì)會(huì)計(jì)信息失真問(wèn)題的解決有所助益。
[Abstract]:The phenomenon of the dominant ownership of state-owned shares and the absence of owners in listed companies in China has led to serious internal control of strong owners. Finally, the audit relationship of listed companies is changed from triangle to straight line. This indicates that the positioning of audit entrustment right of listed companies in our country is wrong at present, and it is not appropriate to simply use the owner as the audit principal. From the perspective of the governance structure of listed companies, The audit entrusted by the shareholders' meeting can only be a theoretical assumption; under the conditions of internal control, no matter whether the board of directors entrusts the audit or is changed to the board of supervisors, Even if the state-owned shares withdraw from the listed company and realize the diversification of the ownership structure, if the current situation of the audit entrusted by the board of directors and the independent director is not changed, Nor will it change the situation of ineffective audit supervision. On the basis of analyzing the real accounting information needs of listed companies, This paper draws a new conclusion: the audit entrustment right of the listed company should belong to the person who needs the real accounting information. Because of the immature condition at present, this theoretical achievement is still difficult to put into practice. Transferring the audit entrustment right to the CSRC may help to solve the problem of accounting information distortion.
【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】：2003
【分類號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前4條

1 承希;新型審計(jì)委托模式研究[D];西南財(cái)經(jīng)大學(xué);2005年

2 姚偉華;我國(guó)上市公司審計(jì)委托模式研究[D];中南大學(xué);2006年

3 劉永環(huán);基于執(zhí)業(yè)環(huán)境的注冊(cè)會(huì)計(jì)師道德風(fēng)險(xiǎn)研究[D];東北財(cái)經(jīng)大學(xué);2007年

4 崔德超;“財(cái)務(wù)報(bào)表保險(xiǎn)制度”審計(jì)委托模式有效性研究[D];蘭州商學(xué)院;2009年

本文編號(hào)：1667724