本文選題：上市公司　切入點：會計信息　出處：《中南大學》2002年碩士論文

【摘要】： 由上市公司會計信息低透明度帶來的審計獨立性不高的問題，已成為我國證券市場中亟待克服的頑癥。本文采用理論分析和實證研究相結(jié)合的方法，運用信息經(jīng)濟學的不對稱理論，對上市公司獨立審計關(guān)系失衡的一些基本問題進行了探討，并提出了一些提高審計獨立性的意見和建議。具體內(nèi)容包括：(1)運用有效市場假說對會計信息與證券市場的有效性進行了分析，并提出了會計信息透明度及低透明度的概念。(2)介紹了證券市場獨立審計環(huán)境。(3)分析了我國證券市場會計信息低透明度的現(xiàn)狀及成因，指出我國上市公司缺乏對高透明度會計信息的需求，，這直接導致了獨立審計質(zhì)量不高。(4)結(jié)合獨立審計成本效益不對稱理論對影響我國上市公司審計獨立性的因素進行分析，并用層次分析法予以排隊分析。(5)提出了四點提高我國審計獨立性的措施與建議。(6)探討入世后將給我國獨立審計行業(yè)帶來的挑戰(zhàn)。
[Abstract]:The lack of audit independence caused by the low transparency of accounting information of listed companies has become an urgent problem in China's securities market.In this paper, by combining theoretical analysis with empirical research and using the asymmetric theory of information economics, this paper probes into some basic problems of the imbalance of independent audit relationship of listed companies.Some suggestions and suggestions are put forward to improve the audit independence.The specific contents include: (1) using the efficient Market hypothesis to analyze the effectiveness of accounting information and the securities market.The paper also puts forward the concepts of transparency and low transparency of accounting information. It introduces the independent audit environment of the securities market and analyzes the present situation and causes of the low transparency of accounting information in China's securities market.It points out that China's listed companies lack the need for high transparency accounting information, which directly leads to the low quality of independent audit. It analyzes the factors that affect the audit independence of Chinese listed companies combined with the theory of independent audit cost-benefit asymmetry.This paper puts forward four measures and suggestions to improve the audit independence of our country, and probes into the challenges that will be brought to the independent audit industry after China's entry into WTO.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學位論文 前1條

1 李明娟;審計失敗研究[D];東北林業(yè)大學;2006年

本文編號：1718115