【摘要】：近年來(lái)，我國(guó)證券市場(chǎng)上一系列財(cái)務(wù)造假案件頻頻曝光，，社會(huì)公眾在對(duì)上市公司會(huì)計(jì)信息深表憂慮的同時(shí)，也對(duì)被譽(yù)為“經(jīng)濟(jì)警察”的注冊(cè)會(huì)計(jì)師的誠(chéng)信提出了質(zhì)疑。中國(guó)的注冊(cè)會(huì)計(jì)師行業(yè)正面臨一次前所未有的信譽(yù)危機(jī)，如何提高審計(jì)質(zhì)量、重拾公眾信心，已成為當(dāng)前迫在眉睫的問(wèn)題。在這種背景下，加強(qiáng)對(duì)獨(dú)立審計(jì)質(zhì)量的研究具有重要的現(xiàn)實(shí)意義。 本文以信息經(jīng)濟(jì)學(xué)和制度經(jīng)濟(jì)學(xué)的相關(guān)理論為起點(diǎn)，透過(guò)獨(dú)立審計(jì)市場(chǎng)中供需雙方的行為分析來(lái)考察審計(jì)質(zhì)量的形成機(jī)制，為獨(dú)立審計(jì)質(zhì)量研究提供了理論基礎(chǔ)。其次，本文通過(guò)對(duì)有關(guān)監(jiān)管部門近年來(lái)披露的審計(jì)質(zhì)量檢查、處理情況和已曝光的典型審計(jì)失敗案例的分析，揭示了我國(guó)證券市場(chǎng)審計(jì)質(zhì)量低下的現(xiàn)狀。接著，文章從上市公司審計(jì)需求、注冊(cè)會(huì)計(jì)師審計(jì)供給以及審計(jì)監(jiān)管三個(gè)角度，重點(diǎn)闡述了現(xiàn)階段我國(guó)證券市場(chǎng)缺乏高質(zhì)量審計(jì)服務(wù)的原因：公司治理的不完善導(dǎo)致獨(dú)立審計(jì)的自愿性需求嚴(yán)重不足，從而使注冊(cè)會(huì)計(jì)師缺乏提高審計(jì)質(zhì)量的內(nèi)在經(jīng)濟(jì)動(dòng)力；影響注冊(cè)會(huì)計(jì)師主動(dòng)提供高質(zhì)量審計(jì)服務(wù)的制度安排不合理，使注冊(cè)會(huì)計(jì)師鋌而走險(xiǎn)——把不真實(shí)、不合法的審計(jì)報(bào)告推向市場(chǎng)；行業(yè)監(jiān)管尚未理順，使得虛假審計(jì)報(bào)告難以及時(shí)發(fā)現(xiàn)，助長(zhǎng)了審計(jì)師的敗德行為。最后，針對(duì)審計(jì)質(zhì)量低下的具體原因，本文提出當(dāng)前應(yīng)創(chuàng)造對(duì)高質(zhì)量審計(jì)服務(wù)自愿需求和主動(dòng)供給的制度環(huán)境，加強(qiáng)對(duì)獨(dú)立審計(jì)行業(yè)的監(jiān)管，以切實(shí)提高證券市場(chǎng)審計(jì)質(zhì)量，并給出若干對(duì)策和建議。
[Abstract]:In recent years, a series of financial fraud cases have been exposed frequently in China's securities market. While the public are deeply worried about the accounting information of listed companies, they also question the integrity of the certified public accountants who are known as "economic police". The CPA industry in China is facing an unprecedented credit crisis. How to improve the audit quality and regain public confidence has become an urgent problem. Under this background, it is of great practical significance to strengthen the research on the quality of independent audit. Based on the relevant theories of information economics and institutional economics, this paper investigates the formation mechanism of audit quality through the behavior analysis of both supply and demand in the independent audit market, which provides a theoretical basis for the study of independent audit quality. Secondly, through the analysis of the audit quality inspection, disposal and typical audit failure cases which have been exposed in recent years, this paper reveals the current situation of the low audit quality in China's securities market. Then, the article from the listed company audit demand, CPA audit supply and audit supervision from three angles, The reasons for the lack of high quality audit service in China's securities market at this stage are emphasized: the imperfect corporate governance leads to a serious shortage of voluntary demand for independent audit, which makes certified public accountants lack the inherent economic power to improve the audit quality; The system arrangement of influencing CPA to provide high quality audit service is unreasonable, which makes CPA take the risk to push the untrue and illegal audit report to the market; Industry regulation has not been straightened out, which makes false audit reports difficult to detect in time and encourages auditors' bad behavior. Finally, in view of the specific reasons for the low audit quality, this paper proposes that we should create a system environment for voluntary demand and active supply of high-quality audit services, strengthen the supervision of independent audit industry, so as to improve the audit quality of the securities market. Some countermeasures and suggestions are given.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 蘇哲;注冊(cè)會(huì)計(jì)師審計(jì)失敗探究[D];河北大學(xué);2008年

本文編號(hào)：2311243