【摘要】：自從持續(xù)經(jīng)營假設(shè)在1922年由美國會(huì)計(jì)學(xué)家佩頓(Paton)首次提出之后,即在會(huì)計(jì)理論中得以明確,也被各國的會(huì)計(jì)準(zhǔn)則廣泛接受。如美國會(huì)計(jì)原則委員會(huì)(APB)1961年發(fā)布的《會(huì)計(jì)研究公告第一號(hào)》及我國財(cái)政部1993年頒布的《企業(yè)會(huì)計(jì)準(zhǔn)則》都將持續(xù)經(jīng)營作為一項(xiàng)基本會(huì)計(jì)假設(shè),由此可見持續(xù)經(jīng)營假設(shè)在會(huì)計(jì)中的基礎(chǔ)地位。由于在現(xiàn)代經(jīng)濟(jì)生活中,企業(yè)破產(chǎn)成為司空見慣的現(xiàn)象,持續(xù)經(jīng)營假設(shè)正不斷遭受來自理論界和實(shí)務(wù)界的抨擊,但是在找到更好的解決方案之前,其在會(huì)計(jì)中的基礎(chǔ)地位仍不可動(dòng)搖。隨著市場競爭的日益激烈,企業(yè)持續(xù)經(jīng)營不確定性問題日漸突出,人們對(duì)持續(xù)經(jīng)營不確定性問題日益關(guān)注使得持續(xù)經(jīng)營能力評(píng)價(jià)研究也不斷深入。但迄今為止,在審計(jì)實(shí)務(wù)中,對(duì)持續(xù)經(jīng)營能力的評(píng)價(jià)定性指標(biāo)遠(yuǎn)遠(yuǎn)高于定量指標(biāo),人為因素較多,雖然注冊會(huì)計(jì)師的行業(yè)特點(diǎn)注重專業(yè)判斷,但涉及持續(xù)經(jīng)營能力不確定性的專業(yè)判斷難度較大。同時(shí)理論研究方面,對(duì)持續(xù)經(jīng)營能力評(píng)價(jià)的定量研究較少,并且實(shí)證研究更少,對(duì)于持續(xù)經(jīng)營能力與被出具的審計(jì)意見之間的相關(guān)性缺少實(shí)證方面的研究。在此背景下,本論文試圖尋找一種可操作性強(qiáng)的科學(xué)有效的企業(yè)持續(xù)經(jīng)營能力的定量評(píng)價(jià)方法,并且應(yīng)用于審計(jì)意見相關(guān)性的分析中,考察審計(jì)意見的信息含量。 本文主要工作體現(xiàn)在: (1) 首先在持續(xù)經(jīng)營能力及相關(guān)概念清晰界定的基礎(chǔ)上,通過對(duì)以往持續(xù)經(jīng)營能力評(píng)價(jià)方法的綜合評(píng)述,在借鑒國內(nèi)外學(xué)者的研究成果的基礎(chǔ)上提出從公司長期償債能力、現(xiàn)金償債能力、變現(xiàn)能力三方面進(jìn)行企業(yè)持續(xù)經(jīng)營能力評(píng)價(jià); (2) 選取滬市制造業(yè)上市公司為分析樣本,在測度樣本公司持續(xù)經(jīng)營能力(運(yùn)用本文所構(gòu)建的持續(xù)經(jīng)營能力指標(biāo)體系)和整理了樣本公司的審計(jì)意見的基礎(chǔ)上,考察了樣本公司持續(xù)經(jīng)營能力與審計(jì)意見的相關(guān)性; (3) 依據(jù)論文研究,針對(duì)如何規(guī)范注冊會(huì)計(jì)師審計(jì)行為、提高審計(jì)信息含量與有用性、以及修訂審計(jì)準(zhǔn)則提出了具體建議。
[Abstract]:Since the hypothesis of going concern was first put forward by American accountant Peyton (Paton) in 1922, it has been clear in accounting theory and widely accepted by various countries. For example, the Accounting Research Bulletin No. 1 issued by (APB) in 1961 and the Accounting Standards for Enterprises promulgated by China's Treasury in 1993 all regard going on as a basic accounting assumption. From this we can see the basic position of the hypothesis of going concern in accounting. Since bankruptcy has become a common phenomenon in modern economic life, the hypothesis of continuing business is constantly being attacked by theorists and practitioners, but until a better solution is found, Its basic position in accounting is still unshakable. With the increasingly fierce competition in the market, the uncertainty of continuous operation of enterprises is becoming more and more prominent. People pay more and more attention to the uncertainty of continuing operation, which makes the research on the evaluation of continuing management ability more and more in-depth. But up to now, in the audit practice, the qualitative evaluation index of the continuing management ability is far higher than the quantitative index, and there are many human factors, although the profession characteristic of the CPA pays attention to the professional judgment, However, it is difficult to judge the uncertainty of continuing operation ability. At the same time, the quantitative research on the evaluation of going concern ability is less, and the empirical research is even less, and there is no empirical research on the correlation between the going management ability and the audit opinion issued. Under this background, this paper tries to find a scientific and effective quantitative evaluation method of continuous operation ability of enterprises, and applies it to the analysis of the relevance of audit opinions to investigate the information content of audit opinions. The main work of this paper is as follows: (1) on the basis of clear definition of going concern ability and related concepts, On the basis of a comprehensive review of the previous evaluation methods of continuing business ability, based on the research results of domestic and foreign scholars, this paper puts forward that the long-term solvency and cash solvency of the company should be taken into account. Carry on the evaluation of the enterprise's continuing management ability in three aspects: (2) select the manufacturing listed company of Shanghai Stock Exchange as the analysis sample, On the basis of measuring the on-going management ability of the sample company (using the index system of the continuing management ability constructed in this paper) and collating the audit opinions of the sample company, This paper investigates the correlation between the on-going management ability of the sample company and the audit opinion. (3) according to the research of the thesis, the author aims at how to regulate the audit behavior of CPA. To improve the audit information content and usefulness, and to revise the audit standards put forward specific recommendations.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 胡繼榮;王耀明;;論CPA不確定性審計(jì)意見預(yù)測——基于重大疑慮事項(xiàng)的持續(xù)經(jīng)營[J];會(huì)計(jì)研究;2009年06期

相關(guān)碩士學(xué)位論文 前2條

1 公華;審計(jì)質(zhì)量與GCO決策[D];中國海洋大學(xué);2010年

2 郭婷;持續(xù)經(jīng)營能力對(duì)上市公司審計(jì)意見影響研究[D];西北農(nóng)林科技大學(xué);2010年

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本文編號(hào)：2154264