【摘要】：20世紀(jì)80年代初,為了適應(yīng)對(duì)外開放政策和發(fā)展中外合資企業(yè)的需要,我國(guó)政府恢復(fù)了注冊(cè)會(huì)計(jì)師制度。隨著市場(chǎng)經(jīng)濟(jì)體制的逐步建立、國(guó)有企業(yè)的改革和證券市場(chǎng)的蓬勃發(fā)展,對(duì)注冊(cè)會(huì)計(jì)師審計(jì)鑒證服務(wù)的需求越來越多,注冊(cè)會(huì)計(jì)師審計(jì)在實(shí)施國(guó)家宏觀政策、維護(hù)資本市場(chǎng)有序運(yùn)行和保護(hù)投資者、社會(huì)公眾的利益方面發(fā)揮重要作用。但是,在處于轉(zhuǎn)軌經(jīng)濟(jì)時(shí)期的資本市場(chǎng)上,公司股權(quán)結(jié)構(gòu)不合理、內(nèi)部人控制以及各項(xiàng)法律、制度都還不完善,上市公司頻頻發(fā)生會(huì)計(jì)舞弊事件,注冊(cè)會(huì)計(jì)師成為上市公司會(huì)計(jì)舞弊的幫兇。注冊(cè)會(huì)計(jì)師的獨(dú)立性、審計(jì)質(zhì)量受到理論界、實(shí)務(wù)界和廣大投資者廣泛的關(guān)注、批評(píng)和置疑。隨著會(huì)計(jì)市場(chǎng)的國(guó)際化、全面對(duì)外開放,證券市場(chǎng)審計(jì)服務(wù)將成為國(guó)外會(huì)計(jì)師事務(wù)所同國(guó)內(nèi)會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)的重心。面對(duì)會(huì)計(jì)市場(chǎng)的國(guó)際競(jìng)爭(zhēng),如何保持審計(jì)獨(dú)立性、如何提高審計(jì)質(zhì)量,以促進(jìn)注冊(cè)會(huì)計(jì)師事業(yè)的持續(xù)、健康發(fā)展成為急需解決的問題。然而,國(guó)內(nèi)對(duì)于審計(jì)質(zhì)量的研究,尤其對(duì)上市公司審計(jì)質(zhì)量的研究還比較少,因此,對(duì)審計(jì)質(zhì)量的衡量和審計(jì)質(zhì)量提高機(jī)制的研究是十分有價(jià)值的。 本論文在我國(guó)特有的經(jīng)濟(jì)制度和社會(huì)制度背景下,分析上市公司的獨(dú)立審計(jì)制度、審計(jì)質(zhì)量的概念及其影響因素和審計(jì)質(zhì)量衡量方法;結(jié)合上市公司盈余管理的手段、動(dòng)機(jī)和上市公司普遍存在監(jiān)管誘導(dǎo)型盈余管理行為,研究審計(jì)質(zhì)量衡量與盈余管理的關(guān)系,提出以審計(jì)意見對(duì)盈余管理的信息含量來衡量我國(guó)上市公司審計(jì)意見質(zhì)量;用Logistic回歸方法驗(yàn)證審計(jì)意見對(duì)公司盈余管理行為的揭示情況和審計(jì)意見變通行為的存在性;簡(jiǎn)要評(píng)價(jià)上市公司審計(jì)的整體質(zhì)量狀況;并提出提高審計(jì)質(zhì)量的政策建議。使用的具體研究方法有文獻(xiàn)回顧與評(píng)價(jià)、歸納與總結(jié)、統(tǒng)計(jì)描述和計(jì)量模型等等。 本論文分為以下六個(gè)部分。 第一章前言部分,介紹研究問題、研究目標(biāo)、內(nèi)容及研究方法、研究?jī)?nèi)容的組織結(jié)構(gòu)和研究的創(chuàng)新與不足。 第二章審計(jì)理論,分析注冊(cè)會(huì)計(jì)師審計(jì)的本質(zhì)、審計(jì)質(zhì)量、審計(jì)質(zhì)量的影響因素。 第三章上市公司審計(jì)質(zhì)量衡量與盈余管理策略,介紹盈余管理的概念、動(dòng)機(jī)與手段;用經(jīng)驗(yàn)數(shù)據(jù)驗(yàn)證監(jiān)管誘導(dǎo)性盈余管理行為的存在性;回顧與總結(jié)審計(jì)質(zhì)量衡量的文獻(xiàn),結(jié)合上市公司普遍存在盈余管理行為,提出用審計(jì)意見對(duì)盈余管理行為的識(shí)別
[Abstract]:In the early 1980s, in order to adapt to the policy of opening to the outside world and to develop Sino-foreign joint ventures, our government restored the system of certified public accountants. With the gradual establishment of the market economy system, the reform of the state-owned enterprises and the vigorous development of the securities market, there is more and more demand for the audit and authentication service of the certified public accountants. Maintaining the orderly operation of the capital market and protecting the interests of investors and the public plays an important role. However, in the capital market in the period of transition economy, the ownership structure of the company is unreasonable, the insider control and various laws and systems are not perfect, and the listed company frequently occurs accounting fraud. CPA has become an accomplice in accounting fraud of listed companies. The independence and audit quality of CPA are widely concerned, criticized and questioned by theorists, practitioners and investors. With the internationalization of the accounting market and the overall opening to the outside world, the audit service of the securities market will become the focus of competition between foreign accounting firms and domestic accounting firms. In the face of the international competition in the accounting market, how to maintain the independence of audit and how to improve the quality of audit in order to promote the continuous and healthy development of CPA has become an urgent problem to be solved. However, domestic research on audit quality, especially on the audit quality of listed companies, is still relatively few. Therefore, the research on the measurement of audit quality and the improvement mechanism of audit quality is very valuable. Under the background of China's special economic system and social system, this paper analyzes the independent audit system of listed companies, the concept of audit quality and its influencing factors, and the measurement method of audit quality. Combined with the means of earnings management of listed companies, this paper studies the relationship between audit quality measurement and earnings management. To measure the quality of audit opinions of listed companies in our country by the information content of audit opinions on earnings management; This paper uses Logistic regression method to verify the disclosure of audit opinions on earnings management behavior and the existence of alternative audit opinions; briefly evaluates the overall quality of audit of listed companies; and puts forward some policy recommendations to improve the audit quality. The specific research methods used include literature review and evaluation, induction and summary, statistical description and measurement model, and so on. This paper is divided into the following six parts. The first chapter introduces the research problems, research objectives, contents and research methods, the organizational structure of the research content and the innovation and shortcomings of the research. The second chapter is audit theory, analyzing the essence of CPA audit and the influencing factors of audit quality. The third chapter introduces the audit quality measurement and earnings management strategy of listed companies, introduces the concept, motivation and means of earnings management, and verifies the existence of inductive earnings management behavior by empirical data. Reviewing and summarizing the literature of audit quality measurement, combining with the widespread earnings management behavior of listed companies, this paper puts forward the identification of earnings management behavior with audit opinions.
【學(xué)位授予單位】：華中農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 霍增輝;張玫;;我國(guó)上市公司審計(jì)質(zhì)量的衡量標(biāo)準(zhǔn)[J];內(nèi)蒙古科技與經(jīng)濟(jì);2006年12期

相關(guān)碩士學(xué)位論文 前3條

1 吳立杰;我國(guó)上市公司審計(jì)質(zhì)量與盈余管理的實(shí)證研究[D];沈陽(yáng)工業(yè)大學(xué);2007年

2 崔云;董事會(huì)治理特征與審計(jì)質(zhì)量[D];貴州財(cái)經(jīng)學(xué)院;2010年

3 車文俠;會(huì)計(jì)收益與應(yīng)稅收益的差異對(duì)審計(jì)費(fèi)用、審計(jì)意見的影響[D];新疆財(cái)經(jīng)大學(xué);2012年

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本文編號(hào)：2330319