本文選題：民間審計 + 審計獨立性　； 參考：《東北大學》2005年碩士論文

【摘要】：民間審計是市場經(jīng)濟發(fā)展的需要,資本市場的穩(wěn)定發(fā)展及經(jīng)濟資源的優(yōu)化配置需要高質(zhì)量的民間審計,但目前民間審計質(zhì)量現(xiàn)狀堪憂,民間審計事件迭出、質(zhì)量低下,難以取得社會公眾深度信任。而審計獨立性是決定審計信息質(zhì)量的關(guān)鍵因素。近年來,國內(nèi)外出現(xiàn)了大量的會計信息失真案例,使審計獨立性倍受質(zhì)疑。因此研究民間審計獨立性具有重要的理論與現(xiàn)實意義。 本文首先對民間審計獨立性的定義及性質(zhì)這兩方面的基本理論進行闡述分析,指出形式上的獨立性是實質(zhì)獨立性的前提和載體,獨立性應該是行為約束觀和核心價值觀的統(tǒng)一。在此基礎上,通過對影響獨立性的經(jīng)濟利益成因及審計師與被審計單位管理當局力量博弈的研究得出民間審計獨立性背離的一般成因,并有針對性地提出五條提高獨立性的一般措施。然后,對我國民間審計獨立性背離的特有制度成因進行分析,指出我國民間審計發(fā)展的固有特點、企業(yè)包裝上市是形成獨立性背離的特有原因,并通過對民間審計委托代理制度的深入研究,指出現(xiàn)有審計委托制度存在嚴重弊端,要想從根本上解決問題,財務報表保險制度是一種選擇。論文重點對財務報表保險制度進行研究,具體包括:財務報表保險制度實施的理論前提;我國實施財務報表保險制度在法律環(huán)境、保險業(yè)發(fā)展現(xiàn)狀、市場預期等方面具有可行性;構(gòu)建了財務報表保險制度理論的基本框架;設計了財務報表保險制度在我國的運行機制,并指出推行財務報表保險制度可能會引發(fā)的問題。在論文結(jié)論部分指出了研究的局限性。
[Abstract]:Folk audit is the need of the development of market economy. The stable development of capital market and the optimal allocation of economic resources need high-quality folk audit. It is difficult to gain the deep trust of the public. Audit independence is the key factor to determine the quality of audit information. In recent years, there are a large number of accounting information distortion cases at home and abroad, which make audit independence questioned. Therefore, the study of folk audit independence has important theoretical and practical significance. This paper first expounds and analyzes the definition and nature of the independence of folk auditing, and points out that formal independence is the premise and carrier of substantive independence, and independence should be the unity of behavior restraint and core values. On this basis, through the analysis of the causes of economic interests affecting independence and the power game between auditors and the management of audited units, the general causes of the deviation from the independence of folk audit are obtained. Five general measures to improve independence are put forward. Then, this paper analyzes the causes of the deviation of the independence of our country's folk audit, points out the inherent characteristics of the development of our country's folk audit, and the packaging listing of enterprises is the unique reason for the deviation of independence. Through the in-depth study of the private audit principal-agent system, the author points out that the existing audit entrustment system has serious drawbacks. To solve the problem fundamentally, the financial statement insurance system is a choice. This paper focuses on the study of the financial statement insurance system, including: the theoretical premise of the implementation of the financial statement insurance system, the implementation of the financial statement insurance system in the legal environment, the development of the insurance industry, The market expectation is feasible; the basic frame of the financial statement insurance system is constructed; the operating mechanism of the financial statement insurance system in our country is designed; and the problems that may be caused by the implementation of the financial statement insurance system are pointed out. In the conclusion of the paper, the limitations of the research are pointed out.
【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學位論文 前1條

1 劉鳳蓮;基于三方博弈的我國民間審計獨立性缺失問題研究[D];哈爾濱工程大學;2008年

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本文編號：1796163