本文選題：審計市場 + 特征��； 參考：《湖南大學》2006年碩士論文

【摘要】： 在現(xiàn)代公司財產的所有權與使用權分離的制度下,財產所有者及其利益相關者對公司的監(jiān)控更多采取的是間接手段,以此對公司經營者的受托經營責任的履行情況進行監(jiān)督和評價。公司披露的會計信息就是他們監(jiān)督、決策的重要依據(jù)。注冊會計師(Certified Public Accountant,簡稱CPA)的重要作用就是通過審計活動對會計信息的合法性、公允性進行鑒證并發(fā)表意見,向信息使用者提供可信度較高的會計信息。注冊會計師的存在有效保障了資本市場中信息的準確性,可以說審計質量的高低與資本市場發(fā)展的有序程度呈正比關系。由于審計在資本市場中的重要作用,注冊會計師審計市場(若無明確指出,下文簡稱為“審計市場”)的完善就顯得格外重要。然而怎樣的審計市場才是審計產品供給者、需求者與監(jiān)管者所共同期待的?我國現(xiàn)有審計市場的狀況又是怎樣的?如何完善現(xiàn)有的審計市場,為市場的主體帶來最大的效益?出于對這些問題的考慮,形成了本文的研究動機。 審計市場整體的主要特征是信息不對稱。在這一因素的影響下,本文從審計市場與審計意見的基礎理論分析出發(fā),將審計市場的特征與審計意見相結合分析我國審計市場的現(xiàn)實特點,并進一步探討了審計市場的特征與審計意見的相關性。從理論分析發(fā)現(xiàn),我國審計市場各需求主體為實現(xiàn)各自利益對審計意見施加著影響,但是對高質量審計意見需求的動力不足;由此對高質量審計意見供給的激勵不足,造成事務所只注重收益而忽略了審計在市場中發(fā)揮的重要作用,容易出現(xiàn)審計意見購買現(xiàn)象;由于審計意見作為不直觀的產品,其特點也使我國的審計產品交易過程中的定價沒有很好反映審計意見的質量;我國審計市場的結構與西方發(fā)達的審計市場相比,集中度還是較低,市場競爭激烈甚至出現(xiàn)不良競爭,導致一部分事務所為獲取市場份額而降低審計意見質量。對理論分析的結果本文進行了實證檢驗,進一步得出資產負債率、非常應計利潤、大股東持股比例、總資產、審計收費、上一年度審計意見、事務所更換等市場表現(xiàn)出來的特征與審計意見的類型顯著相關,但假設中的國家股性質、市場結構(集中度)、客戶的配股收益管制區(qū)間和事務所對客戶的依賴程度等因素并不顯著。研究結果一方面為保證審計意見質量,進而促進審計市場有效提供了一定的依據(jù);另一方面,也說明了我國審計市場的現(xiàn)狀與理論分析具有一定差異,反映了市場自身的特點。最后針對本文理論與實證的研究結果相應提出了建議,構建可提供高質量審計意見的有效審計市場,更好的發(fā)揮審計市場的作用。
[Abstract]:Under the system of separation of ownership and right of use of modern company property, property owners and their stakeholders take more indirect measures to monitor the company.In order to monitor and evaluate the performance of the corporate operator's fiduciary responsibility.The accounting information disclosed by companies is an important basis for their supervision and decision-making.The important role of CPA Certified Public tantator is to authenticate and express opinions on the legitimacy and fairness of accounting information through audit activities, and to provide accounting information with high credibility to information users.The existence of CPA can effectively guarantee the accuracy of information in the capital market. It can be said that the audit quality is proportional to the orderly degree of the development of the capital market.Because of the important role of audit in capital market, the perfection of CPA audit market (if not clearly pointed out, hereinafter referred to as "audit market") is particularly important.However, what kind of audit market is the supplier of audit products, the demand and the common expectations of regulators?What is the current situation of the audit market in China?How to perfect the existing audit market and bring the most benefit to the main body of the market?For the consideration of these problems, the research motive of this paper is formed.The audit market as a whole is characterized by asymmetric information.Under the influence of this factor, this paper starts from the basic theory analysis of audit market and audit opinion, and combines the characteristics of audit market with audit opinion to analyze the actual characteristics of audit market in our country.Furthermore, the correlation between the characteristics of audit market and audit opinion is discussed.From the theoretical analysis, it is found that in order to realize their own interests, each demand body of audit market in our country exerts influence on audit opinion, but the power of demand for high-quality audit opinion is insufficient, and the incentive to supply high-quality audit opinion is insufficient.As a result, the firm only pays attention to the income and neglects the important role of audit in the market, so it is easy to appear the phenomenon of audit opinion purchase; because the audit opinion is not intuitive product,Its characteristics also make the pricing of audit products in our country not well reflect the quality of audit opinion, the structure of audit market in our country is lower than that in western developed audit market.Fierce market competition and even bad competition lead some firms to reduce the quality of audit opinions in order to obtain market share.The results of the theoretical analysis are tested empirically in this paper, and the following conclusions are obtained: asset-liability ratio, accrual profit, shareholding ratio of major shareholders, total assets, audit fees, last year's audit opinion,The characteristics of the market, such as firm change, are significantly related to the type of audit opinion, but the assumed nature of the state shares,The market structure (concentration degree, the control range of the client's income from rights issue and the degree of dependence of the firm on the customer) are not significant.On the one hand, the research results provide a certain basis for ensuring the quality of audit opinions and then promoting the audit market; on the other hand, it also shows that there are some differences between the present situation and theoretical analysis of the audit market in China, which reflects the characteristics of the market itself.Finally, some suggestions are put forward to construct an effective audit market which can provide high quality audit opinions, so as to play a better role in the audit market.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關博士學位論文 前1條

1 王樺;應計質量、審計師聘任與審計師決策[D];復旦大學;2010年

相關碩士學位論文 前1條

1 孫少平;我國上市公司審計意見變通行為研究[D];華東交通大學;2009年

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本文編號：1759966