【摘要】： 隨著證券市場的發(fā)展，上市公司虛假財務(wù)報告事件以及審計失敗的案例不斷發(fā)生。上市公司的投資者、外部其他利益相關(guān)人以及社會公眾開始對會計師事務(wù)所的審計質(zhì)量提出質(zhì)疑。近年來，國際會計職業(yè)界涉及到審計客戶造假的事件不斷曝光，這不僅引發(fā)了各界對會計職業(yè)界的信任危機(jī)，，而且，還促使人們對審計市場機(jī)制的有效性提出質(zhì)疑。同時，國內(nèi)的審計市場也并不平靜，上市公司造假事件頻頻發(fā)生，而注冊會計師卻為造假的會計報告出具嚴(yán)重失真的審計報告。這些事件的危害不僅限于個別的注冊會計師以及會計師事務(wù)所，而且對整個會計師行業(yè)產(chǎn)生了嚴(yán)重的負(fù)面影響。另外，審計市場還存在著主體之間沒有建立起健康的供求關(guān)系，低價競爭現(xiàn)象十分普遍，審計價格難以真實(shí)地反映其價值，審計價格信號傳遞功能難以實(shí)現(xiàn)，政府對審計市場的干預(yù)依然存在，獨(dú)立審計市場的正常秩序難以建立等問題。根據(jù)出現(xiàn)的新情況和新問題，我們應(yīng)該從審計市場機(jī)制本身入手，及時調(diào)整、完善和發(fā)展注冊會計師審計市場，從體制上保證審計市場充分發(fā)揮作用，從而維護(hù)注冊會計師獨(dú)立、客觀、公正的形象。 本文在分析了審計市場機(jī)制要素的基礎(chǔ)上，進(jìn)行了規(guī)范分析，充分借鑒了微觀經(jīng)濟(jì)學(xué)理論、審計理論以及財務(wù)會計理論，對相關(guān)問題進(jìn)行了多角度分析，以便于能夠充分發(fā)現(xiàn)問題、找出原因，最后提出解決問題的對策。 本文將審計市場機(jī)制作為立足點(diǎn)，從審計市場機(jī)制的供求關(guān)系、價格變動以及競爭狀況三個要素的角度對審計市場機(jī)制存在的問題進(jìn)行分析，并提出了一些對策和建議。 本文一共分為四個部分。 第一部分，“導(dǎo)論”。 這一部分闡述了論文的寫作動機(jī)，回顧了國內(nèi)外的研究現(xiàn)狀、代表人物，并說明了本文的研究思路、研究方法以及創(chuàng)新觀點(diǎn)。 第二部分，“審計市場機(jī)制概述”。 這一部分從審計供求關(guān)系、審計定價以及審計競爭這三個審計市場機(jī)制的要素的角度對審計市場機(jī)制的一些基本理論進(jìn)行了介紹。 第三部分，“我國審計市場機(jī)制存在的問題”。 我國審計市場機(jī)制存在若干問題，這一部分分別從供求、價格、競爭這三個方面對這些問題進(jìn)行了分析。 第四部分，“改進(jìn)我國審計市場機(jī)制的若干對策”。 這一部分針對我國審計市場機(jī)制存在的問題，給出了一些對策和建議。筆者建議最終通過市場手段，輔之以政府的監(jiān)管來改善審計市場供求關(guān)系，引導(dǎo)審計的有效需求，建立政府指導(dǎo)基礎(chǔ)上的審計市場價格，盡快改變無序而過度的競爭狀況，建立行之有效的審計市場機(jī)制，通過市場手段來規(guī)范審計市場主體的行為，真正實(shí)現(xiàn)審計資源的合理配置。
[Abstract]:With the development of the securities market, false financial reports and audit failures of listed companies occur continuously. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. In recent years, the international accounting profession involved in the audit client fraud has been exposed, which not only triggered a crisis of trust in the accounting profession, but also prompted people to question the effectiveness of the audit market mechanism. At the same time, the audit market in China is not calm, the false incidents of listed companies occur frequently, but the certified public accountants issue seriously distorted audit reports for the false accounting reports. The harm of these incidents is not only limited to individual certified public accountants and accounting firms, but also has a serious negative impact on the whole accounting industry. In addition, there is no healthy supply and demand relationship between the main bodies in the audit market, the phenomenon of low price competition is very common, the audit price is difficult to truly reflect its value, and the function of signal transmission of audit price is difficult to realize. Government intervention in audit market still exists, and the normal order of independent audit market is difficult to establish and so on. According to the new situation and new problems, we should start with the audit market mechanism itself, readjust, perfect and develop the audit market of certified public accountants in a timely manner, and ensure that the audit market plays a full role in the system. In order to maintain the independent, objective and impartial image of CPA. Based on the analysis of the elements of the audit market mechanism, this paper makes a normative analysis, and makes a multi-angle analysis of the related problems, drawing on the microeconomics theory, audit theory and financial accounting theory. In order to be able to fully discover the problem, find out the cause, and finally put forward solutions to the problem. This paper takes the audit market mechanism as the foothold, analyzes the problems existing in the audit market mechanism from the point of view of the supply and demand relationship, the price change and the competitive situation of the audit market mechanism, and puts forward some countermeasures and suggestions. This paper is divided into four parts. The first part, introduction. This part describes the motivation of the paper, reviews the current research situation, representative figures, and explains the research ideas, research methods and innovative viewpoints. The second part, the overview of audit market mechanism. This part introduces some basic theories of audit market mechanism from the angle of audit supply and demand, audit pricing and audit competition. The third part, the problems existing in the audit market mechanism of our country. There are some problems in audit market mechanism of our country. This part analyzes these problems from three aspects: supply and demand, price and competition. The fourth part, "some countermeasures to improve the audit market mechanism of our country". This part gives some countermeasures and suggestions in view of the problems existing in the audit market mechanism of our country. The author suggests that the audit market should be improved by market means, supplemented by government supervision, the effective demand of audit should be guided, the audit market price should be established on the basis of government guidance, and the disorder and excessive competition should be changed as soon as possible. Establishing an effective audit market mechanism, standardizing the behavior of audit market subjects through market means, and realizing the rational allocation of audit resources.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.227

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 蒙穎;上市公司盈余管理對審計收費(fèi)的影響研究[D];西南財經(jīng)大學(xué);2011年

2 陳玨宏;基于六西格瑪?shù)臅嫀熓聞?wù)所審計質(zhì)量控制研究[D];蘭州理工大學(xué);2012年

本文編號：2242782