【摘要】：獨(dú)立、客觀、公正是注冊(cè)會(huì)計(jì)師職業(yè)賴以生存并發(fā)展的信條靈魂。其中，獨(dú)立性又是靈魂之靈魂。注冊(cè)會(huì)計(jì)師唯有保持獨(dú)立性，才能客觀、公正地出具審計(jì)報(bào)告。 然而，隨著“安然”、“銀廣廈”等一系列造假事件的披露，社會(huì)公眾對(duì)注冊(cè)會(huì)計(jì)師產(chǎn)生了極大的不信任，整個(gè)行業(yè)都面臨著前所未有的信任危機(jī)，而這一切正是源于民間審計(jì)獨(dú)立性的缺失。 那么，究竟哪些因素影響了我國(guó)民間審計(jì)獨(dú)立性的缺失，我們又該以何種對(duì)策來(lái)應(yīng)付之?這正是本文所要論述的主要內(nèi)容。 首先，本文為探究影響我國(guó)民間審計(jì)獨(dú)立性的因素，對(duì)審計(jì)獨(dú)立性的理論界觀點(diǎn)進(jìn)行了綜述。 其次，對(duì)民間審計(jì)獨(dú)立性的涵義及其演進(jìn)作了一個(gè)充分的闡述，并在充分理解獨(dú)立性涵義的基礎(chǔ)上，提出了博弈分析說(shuō)最能體現(xiàn)獨(dú)立性的本質(zhì)。 本文的重點(diǎn)在于運(yùn)用博弈分析說(shuō)的觀點(diǎn)，從我國(guó)的注冊(cè)會(huì)計(jì)師與被審企業(yè)管理當(dāng)局在博弈中的強(qiáng)弱勢(shì)地位來(lái)分析我國(guó)民間審計(jì)獨(dú)立性缺失的影響因素。 最后，在前面分析的基礎(chǔ)上，提出了保持我國(guó)民間審計(jì)獨(dú)立性的幾點(diǎn)建議，本文認(rèn)為，通過(guò)完善法制、加快公司股權(quán)結(jié)構(gòu)和治理結(jié)構(gòu)的調(diào)整、加強(qiáng)外部監(jiān)管、內(nèi)部監(jiān)督、加大處罰力度等手段，內(nèi)外結(jié)合，削弱企業(yè)管理當(dāng)局在這種力量博弈中的強(qiáng)勢(shì)，同時(shí)通過(guò)擴(kuò)大會(huì)計(jì)師事務(wù)所的規(guī)模、調(diào)整審計(jì)市場(chǎng)的結(jié)構(gòu)、完善會(huì)計(jì)師事務(wù)所的組織體制、拓寬事務(wù)所的業(yè)務(wù)范圍等等手段，增強(qiáng)注冊(cè)會(huì)計(jì)師抵制企業(yè)管理當(dāng)局的能力，，尋求一種力量制衡，真正提高我國(guó)民間審計(jì)的獨(dú)立性。
[Abstract]:Independence, objectivity and impartiality are the creed soul of CPA's survival and development. Among them, independence is the soul of the soul. Only by maintaining independence can the CPA objectively and impartially issue the audit report. However, with the disclosure of a series of fake incidents such as "Enron", "Yinguangxia" and so on, the public has a great distrust of CPAs, and the whole industry is facing an unprecedented crisis of trust. All this is due to the lack of independence of folk audit. So, what factors affect the independence of our folk audit, and what countermeasures should we take to deal with it? This is the main content of this paper. First of all, in order to explore the factors that affect the independence of Chinese folk audit, this paper summarizes the theory of audit independence. Secondly, the meaning and evolution of the independence of folk audit is fully expounded, and on the basis of fully understanding the meaning of independence, the theory of game analysis is put forward to embody the essence of independence. The key point of this paper is to analyze the influence factors of the lack of independence of folk audit in our country from the point of view of game analysis theory, from the strong and weak position of the CPA and the management authorities of the audited enterprises in our country in the game. Finally, on the basis of the previous analysis, this paper puts forward several suggestions to maintain the independence of our country's folk audit. This paper holds that, through perfecting the legal system, speeding up the adjustment of the company's ownership structure and governance structure, strengthening external supervision and internal supervision, Strengthening punishment and combining internal and external factors to weaken the strength of the enterprise management in this kind of power game, at the same time, by expanding the scale of accounting firms, adjusting the structure of the audit market, and perfecting the organizational system of accounting firms, To widen the scope of business of the firm, to strengthen the ability of CPA to resist the management authorities of enterprises, to seek a kind of power balance, and to improve the independence of our country's folk audit.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)碩士學(xué)位論文 前3條

1 樸花子;論會(huì)計(jì)師事務(wù)所執(zhí)業(yè)過(guò)程中的公正性問(wèn)題[D];中國(guó)地質(zhì)大學(xué)（北京）;2007年

2 劉鳳蓮;基于三方博弈的我國(guó)民間審計(jì)獨(dú)立性缺失問(wèn)題研究[D];哈爾濱工程大學(xué);2008年

3 王利;我國(guó)審計(jì)獨(dú)立性缺失與財(cái)務(wù)報(bào)表保險(xiǎn)制度研究[D];蘭州理工大學(xué);2009年

本文編號(hào)：2325036