本文選題：上市公司 + 審計(jì)委托模式��； 參考：《中南大學(xué)》2006年碩士論文

【摘要】： 近年來對于國內(nèi)外一系列上市公司的財(cái)務(wù)造假丑聞所對應(yīng)的審計(jì)失敗形成的原因和解決問題的方法，一直是會計(jì)理論界研究的一個(gè)熱點(diǎn)問題。學(xué)者們從各個(gè)方面進(jìn)行了一些探索，研究的焦點(diǎn)逐漸轉(zhuǎn)移到對我國上市公司審計(jì)委托模式的反思，但是，尚未形成比較成熟的一致意見。因此，，對我國上市公司審計(jì)委托模式的理論基礎(chǔ)，發(fā)展歷程，現(xiàn)實(shí)困境，改革難題等進(jìn)行系統(tǒng)研究，在反思現(xiàn)有模式的基礎(chǔ)上提出適合我國國情的新的模式，就具有重要的理論價(jià)值和現(xiàn)實(shí)意義。 本文從研究審計(jì)委托模式的理論淵源入手，闡述了審計(jì)委托模式的歷史發(fā)展過程，在論述了審計(jì)獨(dú)立性的涵義的基礎(chǔ)上，指出了審計(jì)委托模式對審計(jì)獨(dú)立性的重要性。通過研究我國審計(jì)委托模式的現(xiàn)狀及其導(dǎo)致審計(jì)失敗的原因的，對已有的審計(jì)委托模式的改革方法包括審計(jì)委員會模式，財(cái)務(wù)報(bào)表保險(xiǎn)模式，證監(jiān)會模式進(jìn)行了論述，并著重論述了它們所遇到的難題。經(jīng)過比較研究，針對我國上市公司審計(jì)委托模式的改革難題，提出了政府導(dǎo)向?qū)徲?jì)委托模式。通過對審計(jì)委托模式的博弈分析，對我國上市公司股權(quán)結(jié)構(gòu)的分析，對審計(jì)服務(wù)的特征分析以及對市場經(jīng)濟(jì)中政府的職能分析，構(gòu)建了政府導(dǎo)向?qū)徲?jì)委托模式的理論依據(jù)。通過對審計(jì)服務(wù)交易所的組成和職能論述，以及其工作流程設(shè)計(jì)和相關(guān)法規(guī)的完善設(shè)計(jì)，構(gòu)建了政府導(dǎo)向?qū)徲?jì)委托模式的具體內(nèi)容。通過ST圣方公司審計(jì)失敗案例，在現(xiàn)實(shí)層面上論述了現(xiàn)行審計(jì)委托模式的弊端，并闡述如果采用政府導(dǎo)向?qū)徲?jì)委托模式可以起到的作用，驗(yàn)證了審計(jì)委托模式改革的必要性和政府導(dǎo)向?qū)徲?jì)委托模式的正確性。
[Abstract]:In recent years, the causes of audit failure in a series of financial fraud scandals of listed companies at home and abroad and the methods to solve the problems have been a hot issue in the field of accounting theory. Scholars have made some explorations from various aspects, and the focus of the research has gradually shifted to the reflection on the mode of audit entrustment of listed companies in China, but it has not yet formed a relatively mature consensus. Therefore, this paper systematically studies the theoretical basis, development course, realistic predicament, reform difficulties of the audit entrustment mode of listed companies in China, and puts forward a new model suitable for the national conditions of our country on the basis of reflecting on the existing models. It has important theoretical value and practical significance. This paper begins with the theoretical origin of the audit entrustment mode, expounds the historical development process of the audit entrustment mode, points out the importance of the audit entrustment mode to the audit independence on the basis of discussing the meaning of the audit independence. By studying the present situation of audit entrustment mode in our country and the causes of audit failure, this paper discusses the existing reform methods of audit entrustment mode, including audit committee mode, financial statement insurance mode, and CSRC mode. The problems encountered by them are discussed in detail. Through comparative study, this paper puts forward the government oriented audit entrustment mode in view of the difficult problem of the reform of audit entrustment mode of listed companies in our country. Through the game analysis of the audit entrustment mode, the analysis of the ownership structure of the listed companies in China, the analysis of the characteristics of the audit service and the analysis of the government's function in the market economy, the theoretical basis of the government-oriented audit entrusting mode is constructed. By discussing the composition and function of the audit service exchange, and the design of its workflow and related laws and regulations, this paper constructs the concrete contents of the government-oriented audit entrustment mode. Through the audit failure case of St Saint square company, this paper discusses the malpractice of the current audit entrustment mode on the practical level, and expounds the function that can be played by adopting the government-oriented audit entrustment mode. It verifies the necessity of the reform of audit entrustment mode and the correctness of government oriented audit entrustment mode.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4;F276.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 沈劍飛;李國政;唐曉瑭;;“四方審計(jì)委托代理關(guān)系”的設(shè)計(jì)構(gòu)想及現(xiàn)實(shí)意義[J];全國商情(理論研究);2010年19期

相關(guān)碩士學(xué)位論文 前2條

1 李晴晴;基于委托模式的審計(jì)獨(dú)立性研究[D];天津財(cái)經(jīng)大學(xué);2011年

2 崔德超;“財(cái)務(wù)報(bào)表保險(xiǎn)制度”審計(jì)委托模式有效性研究[D];蘭州商學(xué)院;2009年

本文編號：2057983