本文選題：審計意見 + 盈余管理�。� 參考：《西南財經(jīng)大學》2004年碩士論文

【摘要】：1992年10月，中國證監(jiān)會成立，要求股份制試點企業(yè)的年報必須經(jīng)注冊會計師審計。自此，我國的注冊會計師審計走向法定化已經(jīng)歷了十幾年的歷史。而注冊會計師對上市公司出具非標準無保留審計意見的類型，也從1993年的只有帶解釋性說明意見和保留意見兩種類型，到1997年的帶解釋性說明、保留意見、否定意見和拒絕表示意見四種類型（1997年我國證券市場上第一次出現(xiàn)了否定意見和拒絕表示意見的審計報告）。非標準無保留審計意見的數(shù)量也從1993年的4家上升到了2002年的153家。事實上，非標意見也越來越受到監(jiān)管部門和廣大投資者的關注，而筆者也不禁對被出具非標意見的上市公司這一特殊的群體產(chǎn)生了濃厚的興趣。是什么因素導致了這些公司被出具非標意見呢？而我們審計師的獨立性是否有受影響的情況呢？帶著這一系列的疑問，筆者開始了本文的探索。 一、本文的主體結(jié)構(gòu) 本文正文由四部分組成： 第一部分：非標意見及涉及事項的規(guī)定 第二部分：上市公司非標意見的描述分析 第三部分：審計意見影響因素分析 第四部分：對規(guī)范我國上市公司審計師行為的思考 二、各部分內(nèi)容簡介 第一部分：非標意見及涉及事項的規(guī)定。什么是非標準無保留審計意見呢？它是相對于標準無保留審計意見而言的。按照新修訂的審計報告準則對它的定義，標準無保留意見的審計報告以外的其他審計報告統(tǒng)稱為非標準審計報告。其具體形式主要包括帶說明段的無保留意見、保留意見、保留意見加說明段、無法表示意見以及否定意見的審計報告。在本章中，本文介紹了非標準無保留意見的定義，以及新舊審計報告準則對它的比較 第二部分：上市公司非標意見的描述分析。審計師出具非標意見的情況是怎樣的呢？在本章中，筆者采取了縱向統(tǒng)計與橫向案例分析 WP=4 相結(jié)合的方法。從1993年至2002年我國上市公司非標意見數(shù)量的縱向統(tǒng)計情況來看，我們發(fā)現(xiàn)，我國上市公司被出具非標意見的數(shù)量呈上升趨勢，特別是在1999年，非標意見的數(shù)量達到了歷史最高峰。這從一定程度上表示了我國審計師獨立性在一定程度上有所提高。對于審計師獨立性提高的因素，一些專家學者給予了解釋。但是，這種獨立性是否真如一些專家學者所說的“ 風險回避型的兩難取其輕的選擇結(jié)果”呢？對于此，筆者采取了案例分析的方法，發(fā)現(xiàn)我國審計師的獨立性確實存在著一定的問題，在審計意見的發(fā)表上，存在著一定的變通行為。 第三部分：審計意見影響因素分析。影響審計意見的因素，主要來源于兩方面。一是上市公司自身的情況，另一個便是審計師獨立性方面的影響。因此，按照這一思路，本文便從上市公司與審計師兩方面來進行分析。 從上市公司的情況來看，在許多的實證研究中，許多學者都將公司的財務狀況作為影響審計意見的一個非常重要的因素。為了驗證公司的財務狀況與審計意見類型的相關性，在本節(jié)的第一個問題中，筆者從兩方面來對此進行了驗證分析。一方面，從上市公司的財務狀況來看審計意見的類型。選取的樣本是1998年至2002年的虧損上市公司，經(jīng)過統(tǒng)計分析，我們發(fā)現(xiàn)：在這些虧損上市公司中，每年被出具非標準無保留審計意見的公司數(shù)量均占了當年虧損公司總額的50％以上。同時，在被出具的非標準無保留審計意見的上市公司中，虧損上市公司占了很大一部分。如2002年在所有被出具非標意見的上市公司中，虧損公司占了56.8％。另一方面，分析不同審計意見類型的公司的財務狀況。選取的樣本是2002年被出具保留意見和無法表示意見的公司的財務狀況。結(jié)果發(fā)現(xiàn)：這些被出具嚴重審計意見類型的上市公司，財務狀況通常都很不樂觀。并且被出具無法表示意見的上市公司的財務狀況又明顯惡化于被出具保留意見的公司的財務狀況。因此，，從這兩方面的分析中，筆者得出：公司的財務狀況與其被出具的審計意見的類型具有明顯的相關性。 陳曉 常睿 《盈余操縱與注冊會計師的獨立性》 WP=5 而我們知道，從理論上來說，上市公司業(yè)績的好壞與其被出具的審計意見的類型并無必然聯(lián)系。那么，導致二者相關的原因是什么呢？因而，在本節(jié)的第二個問題中，筆者試圖給以解釋。由于這些上市公司的財務狀況普遍很差，在面臨被ST或退市的危機時，筆者假設，這些上市公司有盈余管理的動機和行為。而許多的實證研究也證明了這一點。在接下來的分析中，筆者采用了案例分析與描述性統(tǒng)計相結(jié)合的方法，對該類型公司的盈余管理行為進行了論證。通過對該類型公司的凈資產(chǎn)收益率分布狀況的描述，結(jié)果發(fā)現(xiàn)，上市公司在重虧損區(qū)與微利區(qū)確實有明顯的出現(xiàn)峰值的特點。這一結(jié)論支持了原來的假設。即這類型財務狀況不好的上市公司，為了避免被ST或被暫停上市至退市，存在著明顯的盈余管理的行為，而正是由于上市公司的盈余管理的行為，導致了審計師對其非標意見的發(fā)表。 那么，促使我國上市公司盈余管理行為的深層次原因是什么呢？在本節(jié)的第三個問題中，筆者分析了我國上市公司治理結(jié)構(gòu)與盈余管理的關系。我國上市公司治理結(jié)構(gòu)不合理的現(xiàn)狀（如：上市公司股權(quán)結(jié)構(gòu)的不合理，從而導致國有股股東一股獨大，上市公司內(nèi)部人控制嚴重），所造成的影響是：一方面，大股東占用上市公司資金嚴重，影響了公司正常的生產(chǎn)
[Abstract]:In October 1992, the China Securities Regulatory Commission was established, and the annual report of the stock system pilot enterprises must be audited by certified public accountants. Since then, the audit of CPA in China has gone through a history of more than ten years. And the type of non standard unreserved audit opinion issued by CPA to listed companies has also been explained only in 1993. Two types of comments and reservations, with explanatory notes to 1997, four types of opinions, negative opinions and denial of opinion (the first audit report of negative opinions and refusal to express opinions in our securities market in 1997). The number of non standard unreserved audit opinions has also risen from 4 in 1993 to 2 In 002 years, 153. In fact, non - standard opinions are becoming more and more concerned by the regulators and investors, and I can not help but have a strong interest in the special group of listed companies that have been issued with non - standard opinions. What is the factor that causes these companies to be issued non - standard opinions? And whether our auditors are independent or not With the series of questions, I started the exploration of this article.
First, the main body structure of this article
The text of this article is composed of four parts:
Part I: non-standard opinions and provisions concerning matters
The second part: description and analysis of listed companies' non-standard opinions.
The third part: the analysis of the influencing factors of the audit opinion
The fourth part: thinking about standardizing the auditor behavior of Listed Companies in China.
Two, a brief introduction to the contents of each part
The first part: the non standard opinions and the provisions of the related matters. What is the non standard unreserved audit opinion? It is relative to the standard unreserved audit. The audit report other than the standard unreserved audit report, in accordance with the newly revised audit reporting standards, is called non standard audit report. In this chapter, the definition of non standard unreserved opinions and the comparison of the new and old audit reporting standards are introduced in this chapter.
The second part: the description and analysis of the non standard opinions of the listed companies. What is the situation of the auditor's non standard opinion? In this chapter, the author adopts the longitudinal and horizontal case analysis.
WP=4
According to the longitudinal statistics of the number of non standard opinions of Listed Companies in China from 1993 to 2002, we found that the number of non standard opinions issued by the listed companies in China is on the rise, especially in 1999, the number of non standard opinions reached the highest peak in the history. In a certain extent, the auditor of our country is independent. To some extent, some experts and scholars have explained the factors that improve the independence of auditors. But is this independence really like some experts and scholars say "the dilemma of risk avoidance"? For this, I have taken a case analysis method to find the auditor of our country. There are certain problems in independence. There are some flexible behaviors in the publication of audit opinions.
The third part: the analysis of the influencing factors of audit opinion. The factors that affect the audit opinion mainly come from two aspects. One is the situation of the listed company itself, the other is the influence of the auditor independence. Therefore, according to this idea, this article will be analyzed from two aspects of the listed company and the auditor.
In the case of the listed companies, in many empirical studies, many scholars have taken the company's financial situation as a very important factor affecting the audit opinion. In order to verify the correlation between the financial situation of the company and the type of audit opinion, in the first question of this section, the author has carried out a verification analysis from two aspects. On the one hand, from the financial situation of the listed companies, the selected samples are the loss listed companies from 1998 to 2002. After statistical analysis, we found that in these listed companies, the number of non standard unreserved audit opinions each year accounts for more than 50% of the total loss of the company. At the same time, the loss listed companies accounted for a large part of the listed companies that were issued with non standard unreserved audit opinions. In 2002, in all listed companies that were issued with non standard opinions, the loss companies accounted for 56.8%. on the other hand and analyzed the financial situation of different types of audit opinions. The selected samples were issued in 2002. The financial situation of a listed company that has been issued with a serious audit opinion is usually very unoptimistic. And the financial situation of a listed company that has been issued can not be expressed. In the analysis of these two aspects, the author draws a conclusion that the company's financial status is obviously related to the type of audit opinions issued.
Chen Xiaochang Rui. Earnings manipulation and the independence of Certified Public Accountants >
WP=5
And we know that, in theory, the performance of a listed company is not necessarily related to the type of audit opinion that is issued. Then, what is the cause of the two party? So, in the second questions of this section, the author tries to explain. As the financial situation of these listed companies is very poor, they are faced with ST or In the case of the delisting crisis, I assume that these listed companies have the motivation and behavior of earnings management. And many empirical studies have proved this. In the following analysis, the author uses the method of case analysis and descriptive statistics to demonstrate the earnings management behavior of this type of company. As a result of the description of the distribution of net asset returns, it is found that the listed companies do have obvious peaks in the heavy loss zone and the small profit area. This conclusion supports the original hypothesis that the listed companies of this type of poor financial situation have obvious earnings management in order to avoid the ST or the suspension of the listed companies to the delisting. It is precisely because of the earnings management behavior of listed companies that the auditors issued their non standard opinions.
Then, what is the deep reason for the earnings management of Listed Companies in China? In the third problems of this section, the author analyses the relationship between the governance structure of listed companies and the earnings management in our country. The irrational governance structure of the listed companies in China (such as the irrational ownership structure of the listed companies, thus leading to the state-owned stock shares. " The influence is: on the one hand, the large shareholders take up the capital of the listed company seriously and affect the normal production of the company.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 唐躍軍;李維安;謝仍明;;大股東制衡、信息不對稱與外部審計約束——來自2001—2004年中國上市公司的證據(jù)[J];審計研究;2006年05期

相關碩士學位論文 前1條

1 張景偉;我國上市公司年報審計意見研究[D];北方工業(yè)大學;2010年

本文編號：1936655