發(fā)布時(shí)間：2018-06-10 00:35

  本文選題：審計(jì)聲譽(yù) + 信號(hào)傳遞��； 參考：《湖南大學(xué)》2005年碩士論文

【摘要】：獨(dú)立審計(jì)師之所以被授予為社會(huì)提供鑒證信息可靠性等受托服務(wù)的權(quán)利，是因?yàn)槠湟殉兄Z保持受托關(guān)系中的內(nèi)在信任。所以，保持作為一個(gè)職業(yè)的可信聲譽(yù)是審計(jì)師在受托關(guān)系中至關(guān)重要的職責(zé)。在當(dāng)前國(guó)內(nèi)外審計(jì)師行業(yè)處于誠(chéng)信危機(jī)的緊要關(guān)頭，研究獨(dú)立審計(jì)聲譽(yù)具有重要的現(xiàn)實(shí)意義。 本文主要沿著兩條線索探討?yīng)毩徲?jì)聲譽(yù)的理論與實(shí)踐問題，一方面從對(duì)聲譽(yù)這一基本概念的溯求出發(fā)，結(jié)合所形成的對(duì)其內(nèi)涵的理解，界定獨(dú)立審計(jì)聲譽(yù)的內(nèi)涵、分類及其基本內(nèi)容，并歸納出審計(jì)聲譽(yù)效應(yīng)在國(guó)外成熟資本市場(chǎng)上的體現(xiàn)，以及事務(wù)所審計(jì)聲譽(yù)的綜合表現(xiàn)。由于在中國(guó)目前狀況下，促使會(huì)計(jì)師事務(wù)所對(duì)審計(jì)聲譽(yù)的投資刻不容緩，，我們著重探討了獨(dú)立審計(jì)聲譽(yù)的建立與維持的必要性、影響因素，以及相應(yīng)的改進(jìn)審計(jì)聲譽(yù)投資環(huán)境的措施；另一方面則從聲譽(yù)機(jī)制的內(nèi)涵界定出發(fā)，結(jié)合我們對(duì)聲譽(yù)機(jī)制的理解，分析了獨(dú)立審計(jì)聲譽(yù)機(jī)制的一般組成和理想特征，并對(duì)獨(dú)立審計(jì)聲譽(yù)的自我實(shí)施機(jī)制與社會(huì)實(shí)施機(jī)制各自的特征和優(yōu)劣進(jìn)行比較分析，認(rèn)為審計(jì)聲譽(yù)的自我實(shí)施機(jī)制存在著實(shí)施悖論，而且審計(jì)聲譽(yù)的實(shí)施機(jī)制具有從自我實(shí)施機(jī)制向社會(huì)實(shí)施機(jī)制變遷的基本趨勢(shì)。 本文還將理論分析結(jié)果應(yīng)用于考察中國(guó)證券市場(chǎng)的審計(jì)聲譽(yù)實(shí)踐，對(duì)審計(jì)聲譽(yù)在中國(guó)證券市場(chǎng)上的種種表現(xiàn)進(jìn)行了闡述，剖析中國(guó)會(huì)計(jì)師事務(wù)所缺乏投資于審計(jì)聲譽(yù)積極性的內(nèi)外部原因。在分析目前中國(guó)會(huì)計(jì)師事務(wù)所創(chuàng)建、提升審計(jì)聲譽(yù)方面所面臨的諸多障礙之后，提出了全面優(yōu)化中國(guó)審計(jì)市場(chǎng)環(huán)境、促進(jìn)獨(dú)立審計(jì)聲譽(yù)投資的主要政策性建議。
[Abstract]:The independent auditor has been granted the right to serve the trustee, such as the reliability of the authentication information, because it has promised to maintain the internal trust in the trustee. Therefore, it is the auditor's responsibility in the trustee relationship to maintain a credible reputation as a profession. It is of great practical significance to study the reputation of independent audit.
This paper mainly discusses the theoretical and practical problems of independent audit reputation along two clues. On the one hand, it starts from the basic concept of reputation, combines with the understanding of its connotation, defines the connotation, classification and basic content of independent audit reputation, and sums up the body of audit reputation effect in foreign mature capital market. Now, as well as the comprehensive performance of the audit reputation of the firm, it is urgent to promote the investment of the auditor's reputation under the current situation in China. We have focused on the necessity of the establishment and maintenance of the independent audit reputation, the factors affecting the audit reputation, and the corresponding measures to improve the audit reputation investment environment; on the other hand, we also discuss the measures to improve the audit reputation investment environment. Based on the definition of reputation mechanism, combining with our understanding of reputation mechanism, the general composition and ideal characteristics of independent audit reputation mechanism are analyzed, and the characteristics and advantages and disadvantages of self implementation mechanism and social implementation mechanism of independent audit reputation are compared and analyzed. The self implementation mechanism of audit reputation is implemented to be implemented. Paradox, and the implementation mechanism of audit reputation has the basic trend of changing from self implementation mechanism to social implementation mechanism.
This paper also applies the theoretical analysis to the practice of auditing reputation in China's securities market, expounds the performance of audit reputation in China's securities market, and analyzes the internal and external reasons for the lack of the enthusiasm of Chinese accounting firms to invest in the audit reputation. After a lot of obstacles faced by reputation, the main policy recommendations of comprehensively optimizing China's audit market environment and promoting independent audit reputation investment are put forward.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 劉華;會(huì)計(jì)師事務(wù)所聲譽(yù)與投資者保護(hù)[D];暨南大學(xué);2012年

相關(guān)碩士學(xué)位論文 前5條

1 潘紅;獨(dú)立董事聲譽(yù)及其對(duì)公司績(jī)效的影響[D];西南財(cái)經(jīng)大學(xué);2011年

2 李新凈;中國(guó)獨(dú)立審計(jì)聲譽(yù)指標(biāo)體系構(gòu)建研究[D];西南財(cái)經(jīng)大學(xué);2011年

3 任雙梅;我國(guó)獨(dú)立審計(jì)聲譽(yù)懲罰機(jī)制研究[D];西南財(cái)經(jīng)大學(xué);2011年

4 徐婧鶴;中國(guó)獨(dú)立審計(jì)聲譽(yù)機(jī)制失效研究[D];北京林業(yè)大學(xué);2009年

5 楊玉春;會(huì)計(jì)師事務(wù)所聲譽(yù)與企業(yè)價(jià)值的關(guān)系[D];西南財(cái)經(jīng)大學(xué);2012年

本文編號(hào)：2001369