【摘要】： 獨(dú)立審計(jì)被譽(yù)為“經(jīng)濟(jì)警察”,其目的是為了提高財(cái)務(wù)報(bào)告的可信度,從而保證報(bào)告使用者做出正確的經(jīng)濟(jì)決策。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,人們對(duì)審計(jì)信息的質(zhì)量也提出了更高的要求。那么,如何保障審計(jì)信息的質(zhì)量,如何對(duì)審計(jì)師實(shí)施有效監(jiān)管,使其成為合格的“經(jīng)濟(jì)警察”,進(jìn)而提高會(huì)計(jì)信息質(zhì)量就顯得格外重要和迫切。 本論文主要采用規(guī)范研究的方法,從政府監(jiān)管和行業(yè)自律兩者關(guān)系的角度討論獨(dú)立審計(jì)行業(yè)監(jiān)管問題。首先對(duì)我國(guó)獨(dú)立審計(jì)行業(yè)政府監(jiān)管和行業(yè)自律的現(xiàn)狀及工作效率進(jìn)行了分析,就是否應(yīng)該繼續(xù)堅(jiān)持政府監(jiān)管與行業(yè)自律相結(jié)合的監(jiān)管模式提出了疑問;然后從理論和實(shí)踐兩方面對(duì)提出的問題進(jìn)行了探討,進(jìn)而指出政府監(jiān)管與行業(yè)自律都是必要的監(jiān)管手段,兩者應(yīng)相互結(jié)合。接著運(yùn)用經(jīng)濟(jì)學(xué)知識(shí)從定量方面分析政府監(jiān)管與行業(yè)自律如何有效結(jié)合。最后在前文研究的基礎(chǔ)上提出一個(gè)政府監(jiān)管和行業(yè)自律的融合性框架及其實(shí)現(xiàn)的制度環(huán)境建設(shè),旨在通過適當(dāng)?shù)闹贫劝才?激發(fā)監(jiān)管需求者對(duì)獨(dú)立審計(jì)行業(yè)監(jiān)管的有效需求,利用利益相關(guān)者充分博弈的結(jié)果,提供他們共同需要的獨(dú)立審計(jì)行業(yè)監(jiān)管。在論文的最后,總結(jié)了本研究的不足,提出了未來的工作方向。 本文的主要工作及創(chuàng)新: 1.文章收集了最新的數(shù)據(jù)資料分析政府監(jiān)管和行業(yè)自律的現(xiàn)狀及效率,為更準(zhǔn)確地把握目前獨(dú)立審計(jì)行業(yè)監(jiān)管中存在的問題奠定基礎(chǔ)。 2.歸納出政府監(jiān)管和行業(yè)自律的優(yōu)點(diǎn)和局限性,闡述美日兩國(guó)獨(dú)立審計(jì)行業(yè)監(jiān)管模式的發(fā)展變遷,從而形成了對(duì)政府監(jiān)管和行業(yè)自律兩者互補(bǔ)關(guān)系的較為系統(tǒng)的認(rèn)識(shí),進(jìn)而為我國(guó)獨(dú)立審計(jì)行業(yè)監(jiān)管模式做出選擇。 3.運(yùn)用經(jīng)濟(jì)學(xué)知識(shí)從定量方面分析政府監(jiān)管與行業(yè)自律如何有效結(jié)合。首先通過供需平衡理論說明監(jiān)管供給量如何確定,然后利用成本效益原則探討兩個(gè)不同監(jiān)管主體的監(jiān)管供給量分別在何種數(shù)量范圍將達(dá)到總監(jiān)管凈收益的最大,這些討論有利于開拓未來研究的方向。 4.通過合理的制度安排,建立一個(gè)政府監(jiān)管和行業(yè)自律相融合的獨(dú)立審計(jì)行業(yè)監(jiān)管框架,將“如何結(jié)合”落到實(shí)處,可以為我國(guó)政策制訂機(jī)構(gòu)提供一定程度的決策參考。
[Abstract]:Independent audit is known as "economic police", its purpose is to improve the credibility of financial reports, so as to ensure that the report users make correct economic decisions. With the development of market economy, people also put forward higher request to the quality of audit information. So, how to guarantee the quality of audit information, how to supervise auditors effectively, make them become qualified "economic police", and then improve the quality of accounting information is particularly important and urgent. This paper mainly adopts the normative research method to discuss the independent audit industry supervision from the angle of the relationship between government regulation and industry self-discipline. Firstly, this paper analyzes the current situation and working efficiency of government supervision and industry self-discipline in independent audit industry in China, and puts forward the question whether we should continue to adhere to the supervision mode of combining government supervision with industry self-discipline. Then the paper discusses the problems from both theory and practice, and points out that government supervision and industry self-discipline are both necessary means of supervision, and the two should be combined with each other. Then using economic knowledge from the quantitative analysis of how to effectively combine government regulation and industry self-discipline. Finally, on the basis of the previous research, this paper puts forward a framework of integration of government supervision and industry self-discipline and the construction of institutional environment for its realization, aiming at stimulating the effective demand for independent audit industry supervision by appropriate institutional arrangements. Using the results of stakeholders' full game, we provide the independent audit industry supervision that they need together. At the end of the paper, the shortcomings of this study are summarized and the future work direction is proposed. The main work and innovation of this paper: 1. The article collects the latest data to analyze the current situation and efficiency of government supervision and industry self-discipline. For a more accurate grasp of the existing problems in the independent audit industry supervision. 2. This paper sums up the advantages and limitations of government supervision and industry self-discipline, expounds the development and changes of independent audit industry supervision mode in the United States and Japan, and thus forms a more systematic understanding of the complementary relationship between government supervision and industry self-discipline. And then for our independent audit industry regulatory model to make a choice. 3. Using the knowledge of economics, this paper analyzes how to combine government supervision with industry self-discipline quantitatively. First of all, it explains how to determine the regulatory supply through the theory of balance of supply and demand, and then uses the cost-benefit principle to discuss the quantity range of the two different regulators, which will reach the maximum of the total net benefit of supervision. These discussions are conducive to exploring the future direction of research. 4. Through reasonable system arrangement, we can set up an independent audit industry supervision framework which combines government supervision with industry self-discipline, and put "how to combine" into practice, which can provide a certain degree of decision-making reference for our country's policy making institutions.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

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本文編號(hào)：2238527