【摘要】：上市公司獨(dú)立審計(jì)意見是對其財(cái)務(wù)報(bào)表真實(shí)性、公允性及會計(jì)處理方法一貫性的有效鑒證,為利益相關(guān)者的投資決策提供重要的參考依據(jù),同時(shí)關(guān)系到上市公司、證券市場的持續(xù)健康發(fā)展。本文首先對本論題的研究背景、國內(nèi)外研究現(xiàn)狀進(jìn)行了闡述,設(shè)計(jì)了本文的研究框架和方法。接著以信息論、投資決策理論及利益相關(guān)者理論等作為研究的基礎(chǔ)進(jìn)行論述,從不同的角度為獨(dú)立審計(jì)意見的投資決策效用研究搭建了理論支持的平臺。重點(diǎn)運(yùn)用超額收益和線性回歸的分析方法,構(gòu)建不斷優(yōu)化的模型,對考察年度我國上市公司獨(dú)立審計(jì)意見的投資決策有用性進(jìn)行了實(shí)證研究,并結(jié)合增量解釋力的價(jià)值相關(guān)性檢驗(yàn)展開了對獨(dú)立審計(jì)意見預(yù)測價(jià)值的討論,得到了重要的相關(guān)啟示。本研究為從整體上把握上市公司獨(dú)立審計(jì)意見的股票市場效應(yīng),了解審計(jì)意見的決策價(jià)值提供了一定的實(shí)證證據(jù);為現(xiàn)有和潛在投資者如何敏銳捕捉股票市場動態(tài),充分利用既得的市場信息,預(yù)測市場的進(jìn)一步發(fā)展趨勢,實(shí)現(xiàn)審計(jì)意見信息的決策效用給出了具有一定參考價(jià)值的方法;為證券監(jiān)管部門加快與國際接軌的審計(jì)制度建設(shè),致力于證券市場和審計(jì)市場環(huán)境的改善,以提高審計(jì)意見的投資者決策有用性提出了相關(guān)的政策性建議。
[Abstract]:An independent audit opinion of a listed company is an effective authentication of the authenticity, fairness and consistency of its financial statements, which provides an important reference basis for the investment decision of the stakeholders, and also relates to the listed company. The sustained and healthy development of the securities market. In this paper, the background of this thesis, the current situation of research at home and abroad are described, and the research framework and methods are designed. Based on information theory, investment decision theory and stakeholder theory, this paper sets up a theoretical support platform for the research of independent audit opinion on investment decision-making utility from different angles. Based on the analysis method of excess return and linear regression, this paper constructs an optimized model, and makes an empirical study on the usefulness of independent audit opinions of Chinese listed companies in investment decision-making. Based on the value correlation test of incremental explanatory power, this paper discusses the predictive value of independent audit opinion, and gets important enlightenment. This study provides some empirical evidence to grasp the stock market effect of independent audit opinions of listed companies and to understand the decision value of audit opinions. The method of how to catch stock market dynamic acutely, make full use of existing market information, predict the further development trend of market and realize the decision utility of audit opinion information is given. The relevant policy suggestions are put forward for the securities supervision department to accelerate the construction of audit system in line with international standards, to improve the security market and audit market environment, and to improve the investors' decision-making usefulness of audit opinions.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳涓;上市公司年報(bào)審計(jì)意見信息含量研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

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本文編號：2387836