本文選題：審計招標(biāo) + 審計招標(biāo)規(guī)范　； 參考：《廈門大學(xué)》2006年碩士論文

【摘要】： 隨著經(jīng)濟和社會的發(fā)展,企業(yè)對審計需求的增長,注冊會計師隊伍的擴大,招標(biāo)作為聯(lián)結(jié)審計服務(wù)供需雙方的新方式之一,開始為企業(yè)廣泛采用,會計師事務(wù)所也日益重視通過投標(biāo)方式獲取審計委托。 中國注冊會計師協(xié)會針對審計招標(biāo)已經(jīng)提出了兩次征求意見稿,財政部也于今年一月下發(fā)了《委托會計師事務(wù)所審計招標(biāo)規(guī)范》。是否對審計招標(biāo)進行規(guī)范?怎樣進行謹慎嚴密的、易操作的、有建設(shè)性的規(guī)范?諸如此類的問題,已經(jīng)成為會計職業(yè)界的熱點問題之一。 在回顧審計招標(biāo)規(guī)范歷史變遷和剖析審計招標(biāo)特點的基礎(chǔ)上,本文使用案例研究方法,對中國采購與招標(biāo)網(wǎng)一年內(nèi)的招標(biāo)公示進行統(tǒng)計分析,以圖窺豹一斑,了解我國當(dāng)前審計招標(biāo)現(xiàn)狀。 分析發(fā)現(xiàn)我國當(dāng)前使用招標(biāo)方式委托會計師事務(wù)所提供審計服務(wù)的主體為政府管理部門與國有企業(yè),政策導(dǎo)向與我國獨特的審計需求構(gòu)成決定審計招標(biāo)的使用必將更加廣泛。但是,我國當(dāng)前的審計招標(biāo)還存在諸多問題:(1)真正的審計服務(wù)需求不足,招標(biāo)者重視審計價格,輕視審計質(zhì)量;(2)投標(biāo)者會計師事務(wù)所經(jīng)濟獨立性不足,難以支撐執(zhí)業(yè)獨立性,授信能力脆弱,環(huán)境壓力影響了其服務(wù)質(zhì)量;(3)招標(biāo)過程中行政干預(yù)過重,容易使招標(biāo)流于形式,成為新的“設(shè)租”方式;(4)招標(biāo)規(guī)范主體不統(tǒng)一,政府部門各自為政;招標(biāo)實施不規(guī)范,缺乏統(tǒng)一的招標(biāo)文件格式和招標(biāo)程序、評標(biāo)標(biāo)準。 最終,結(jié)合我國國情,本文從規(guī)范制定主體、規(guī)范制定程序、規(guī)范內(nèi)容等多個方面對審計招標(biāo)規(guī)范框架的建立提出了以下主要建議:(1)以政府法律管制為主,建立專門的審計招投標(biāo)管理機構(gòu);(2)規(guī)范制定程序應(yīng)當(dāng)公開透明,接受社會監(jiān)督;(3)培育高質(zhì)量的審計服務(wù)需求;(4)促使注冊會計師提供高水平審計服務(wù);(5)使用兩階段投標(biāo)法和綜合評標(biāo)法作評標(biāo)標(biāo)準。 本文的主要貢獻在于:(1)運用案例分析方法,對我國當(dāng)前審計招標(biāo)中存在的問題作了具體剖析。(2)從我國國情出發(fā),嘗試建立了我國審計招標(biāo)規(guī)范框架。
[Abstract]:With the development of economy and society, the increase of enterprises' demand for audit, the expansion of the contingent of certified public accountants, and the bidding as a new way to connect the supply and demand of audit services, it has been widely adopted by enterprises. Accounting firms are also increasingly paying attention to obtaining audit entrustment through bidding. The Chinese Institute of Certified Public Accountants has submitted two drafts for soliciting opinions in response to audit tenders. Ministry of Finance also issued in January this year, entrusted accounting firms audit bidding specifications. Is audit bidding regulated? How to proceed with careful, strict, easy to operate, constructive norms? Such issues have become one of the hot issues in the accounting profession. On the basis of reviewing the historical changes of auditing bidding norms and analyzing the characteristics of audit bidding, this paper uses the case study method. To make a statistical analysis of the bidding announcements of the China Procurement and bidding Network within one year, in order to get a glimpse of the situation. To understand the current situation of audit bidding in China. The analysis shows that the main bodies of auditing services entrusted by accounting firms in China are government management departments and state-owned enterprises. Policy orientation and China's unique audit needs determine the use of audit bidding will be more extensive. However, there are still many problems in the current audit bidding in our country: (1) the real demand for audit services is insufficient, the tenderer attaches importance to the audit price, and despises the audit quality. (2) the tenderer's accounting firm is lack of economic independence, and it is difficult to support the independence of the practice. The fragile credit ability and the environmental pressure have affected the service quality in the bidding process. The administrative intervention is too heavy, and it is easy to make the bidding become the form of the new "rent" method. (4) the main body of the bidding criterion is not unified, and the government departments are doing their own work; The implementation of bidding is not standardized, there is a lack of uniform format of bidding documents, bidding procedures, bid evaluation criteria. Finally, combined with the national conditions of our country, this paper starts from standardizing the main body, standardizing the formulation procedure, Normative contents and other aspects put forward the following main suggestions on the establishment of the normative framework for auditing tenders: 1) the establishment of a special audit bid invitation and bidding authority should be open and transparent, with the government's legal control as the main body and the establishment of a special audit bid invitation and bidding authority as the main body. To accept social supervision and cultivate the demand for high quality audit services. (4) to promote the CPA to provide high level audit services. (5) to use two-stage tender method and comprehensive bid evaluation method as the evaluation standard. The main contribution of this paper is to use the case analysis method, the main contribution of this paper is: 1) use the case analysis method. This paper makes a concrete analysis of the problems existing in the current audit bidding in China. (2) based on the national conditions of our country, this paper tries to establish the normative framework of audit bidding in our country.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

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本文編號：1996146