【摘要】：伴隨著我國證券市場的成長,上市公司虛假財(cái)務(wù)報(bào)告事件以及會計(jì)師事務(wù)所審計(jì)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(jì)師事務(wù)所的審計(jì)質(zhì)量提出質(zhì)疑。獨(dú)立審計(jì)可以看作是一種市場交易活動(dòng):上市公司需要注冊會計(jì)師出具的審計(jì)報(bào)告來證明公司財(cái)務(wù)報(bào)告的合法性和公允性,主要以吸引投資并保持股價(jià)的穩(wěn)定;會計(jì)師事務(wù)所則需要提供審計(jì)服務(wù)獲取審計(jì)收費(fèi)。但是審計(jì)服務(wù)不同于交易市場中一般服務(wù)產(chǎn)品:首先,它具有準(zhǔn)公共產(chǎn)品的特殊屬性,審計(jì)質(zhì)量不僅關(guān)系到審計(jì)供求雙方的經(jīng)濟(jì)利益,而且會直接或間接地影響第三方(財(cái)務(wù)報(bào)表使用者)的經(jīng)濟(jì)利益;其次,審計(jì)服務(wù)具有高知識含量和技術(shù)壟斷的特點(diǎn)。所以審計(jì)服務(wù)具有比普通服務(wù)產(chǎn)品更為復(fù)雜的性質(zhì):一方面,其質(zhì)量的優(yōu)劣關(guān)系到公眾的社會利益,所以更受社會的關(guān)注;另一方面,較強(qiáng)的專業(yè)性使審計(jì)質(zhì)量難于鑒定和控制。鑒于審計(jì)服務(wù)的特殊性質(zhì),有必要尋找一種有效的手段來控制其質(zhì)量,以確保公眾的社會利益和整個(gè)市場經(jīng)濟(jì)的有效運(yùn)轉(zhuǎn)。 審計(jì)收費(fèi)作為審計(jì)服務(wù)的價(jià)格,是傳遞審計(jì)質(zhì)量的有效信號。早在20世紀(jì)70年代末、80年代初,西方學(xué)者就開始對審計(jì)收費(fèi)進(jìn)行研究。為考察我國上市公司審計(jì)質(zhì)量,筆者首先闡述了審計(jì)收費(fèi)理論;接著基于對我國上市公司審計(jì)市場和審計(jì)收費(fèi)現(xiàn)狀的分析識別了影響我國上市公司審計(jì)收費(fèi)的因素,隨后對這些因素進(jìn)行了實(shí)證研究,得出上市公司資產(chǎn)總額、上市公司控股子公司數(shù)以及會計(jì)師事務(wù)所是否為“十大”是影響目前我國上市公司審計(jì)收費(fèi)的主要因素;最后,結(jié)合本文的研究結(jié)論,提出完善我國上市公司審計(jì)收費(fèi)的政策建議。 審計(jì)收費(fèi)的研究僅僅是手段,目的是基于這一研究結(jié)果規(guī)范我國上市公司審計(jì)收費(fèi)標(biāo)準(zhǔn)的制定和審計(jì)收費(fèi)的披露,使得社會公眾可以通過上市公司披露的審計(jì)收費(fèi)相關(guān)信息來判斷上市公司財(cái)務(wù)狀況。這不僅有利于保護(hù)社會投資者的利益,而且將對資本市場的資源配置產(chǎn)生深遠(yuǎn)影響。
[Abstract]:With the growth of the stock market in China, the false financial reports of listed companies and the audit failure of accounting firms continue to occur. Investors of listed companies, other external stakeholders and the public began to question the audit quality of accounting firms. Independent audit can be regarded as a kind of market trading activity: listed companies need audit reports issued by certified public accountants to prove the legitimacy and fairness of the company's financial reports, mainly in order to attract investment and maintain the stability of the stock price; Accounting firms need to provide audit services to obtain audit fees. But the audit service is different from the general service products in the trading market: first of all, it has the special attribute of quasi-public goods, audit quality not only relates to the economic interests of both sides of audit supply and demand, It also directly or indirectly affects the economic interests of third parties (users of financial statements); Secondly, audit service has the characteristics of high knowledge content and technology monopoly. So audit service has a more complex nature than ordinary service products: on the one hand, the quality of audit service has a bearing on the social interests of the public, so it is more concerned by the society; On the other hand, strong professionalism makes audit quality difficult to identify and control. In view of the special nature of audit service, it is necessary to find an effective means to control its quality in order to ensure the social interests of the public and the effective operation of the whole market economy. Audit fee, as the price of audit service, is an effective signal to transmit audit quality. As early as the late 1970s and early 1980s, western scholars began to study audit fees. In order to investigate the audit quality of listed companies in China, the author firstly expounds the theory of audit fees. Then based on the analysis of the audit market and audit fees of listed companies in China, this paper identifies the factors that affect the audit fees of listed companies in China, and then makes an empirical study on these factors, and obtains the total assets of listed companies. The number of holding subsidiaries of listed companies and whether accounting firms are the "top ten" are the main factors that affect the audit fees of listed companies in China at present. Finally, combined with the research conclusions of this paper, this paper puts forward the policy recommendations to improve the audit fees of listed companies in China. The research of audit fees is only a means to standardize the standard of audit fees and the disclosure of audit fees of listed companies in China based on the results of this study. So that the public can judge the financial situation of listed companies through the information about audit fees disclosed by listed companies. This will not only help to protect the interests of social investors, but also will have a far-reaching impact on the allocation of resources in the capital market.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前8條

1 王敏;我國A股上市公司審計(jì)費(fèi)用影響因素研究[D];北京交通大學(xué);2011年

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5 張潔;我國審計(jì)收費(fèi)影響因素的實(shí)證研究[D];西南大學(xué);2009年

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8 馮潔;財(cái)務(wù)報(bào)告內(nèi)部控制審計(jì)收費(fèi)的影響因素[D];浙江工商大學(xué);2012年

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本文編號：2438751