本文關(guān)鍵詞： ERP系統(tǒng) 代理成本 審計費用　出處：《南京大學》2012年碩士論文　論文類型：學位論文

【摘要】：隨著企業(yè)信息化進程的不斷發(fā)展和創(chuàng)新,IT治理受到越來越多企業(yè)的重視。而作為企業(yè)IT治理最大投資項目的ERP系統(tǒng)(Enterprise Resource Planning),在我國上市公司也得到了廣泛的認同和推廣。本文探討了在代理成本的作用下,企業(yè)ERP系統(tǒng)的實施與審計費用之間的相關(guān)關(guān)系,以期為審計收費理論研究的發(fā)展提供一定的貢獻。 文章基于委托代理理論,在對國內(nèi)外相關(guān)文獻進行梳理的基礎上,首先對企業(yè)ERP系統(tǒng)的實施與審計費用之間的關(guān)系進行了理論分析,并通過理論研究發(fā)現(xiàn)企業(yè)實施ERP系統(tǒng)會通過兩種途徑作用于審計收費：一方面是直接作用,ERP系統(tǒng)對審計費用的直接作用有兩種相互抗衡的力量,一種體現(xiàn)在通過減少審計工作量降低審計費用,一種體現(xiàn)在由于增加了審計風險從而提高審計費用；另一方面是通過代理成本間接作用于審計費用,這一作用具體體現(xiàn)為ERP系統(tǒng)的實施會降低企業(yè)內(nèi)部代理成本,進而降低審計費用。 接下來本文以我國滬深兩市實施ERP系統(tǒng)的企業(yè)作為研究對象,通過Wilcoxon秩和檢驗以及多元線性回歸模型,對ERP系統(tǒng)實施、代理成本與審計收費之間的關(guān)系進行了回歸分析,研究結(jié)果表明：第一,ERP系統(tǒng)實施前和實施當年對審計費用的影響并不顯著,但擴大樣本期間之后,ERP系統(tǒng)的實施對企業(yè)審計費用的積極影響作用凸顯了出來,部分證實了企業(yè)ERP系統(tǒng)的實施會對審計收費產(chǎn)生影響這一理論觀點；第二,通過對樣本的分年度統(tǒng)計,本文證實了我國企業(yè)ERP系統(tǒng)的實施確實存在一定的“時滯效應”,并通過回歸分析得出作用時間為ERP系統(tǒng)實施的三年后這一結(jié)論；第三,本文發(fā)現(xiàn)代理成本較低的企業(yè)在實施ERP系統(tǒng)后,會使得審計收費的降低趨勢表現(xiàn)的更為顯著,即上市公司代理沖突問題越小,實施ERP系統(tǒng)后審計收費的下降越明顯。 本文的研究基于ERP系統(tǒng)實施大背景之下,綜合考慮了各種審計收費的影響因素,對于傳統(tǒng)的審計收費模型而言是一個延伸。同時通過大樣本統(tǒng)計的研究方法以及實證研究的結(jié)論,也為各方面的利益相關(guān)者進行決策提供了理論支持,因此本文的研究結(jié)果對今后的研究和管理實踐都具有一定的指導意義。
[Abstract]:With the continuous development of enterprise informatization and innovation of IT governance, more and more enterprises pay attention to IT governance. As the largest investment project of IT governance, ERP system is widely recognized by listed companies in our country. This paper discusses the effect of agency cost, The relationship between the implementation of the ERP system and the audit cost is expected to contribute to the development of the audit fees theory. Based on the principal-agent theory, this paper firstly analyzes the relationship between the implementation of enterprise ERP system and audit expenses on the basis of combing the relevant literature at home and abroad. And through the theoretical study, it is found that the implementation of ERP system in enterprises will act on audit fees through two ways: on the one hand, the direct effect of ERP system on audit costs has two kinds of countervailing forces. One is to reduce the audit cost by reducing the audit workload, the other is to increase the audit cost by increasing the audit risk; on the other hand, by indirectly acting on the audit cost through the agency cost, This role is embodied in the implementation of ERP system will reduce the internal agency costs, and then reduce the audit costs. Then this paper takes the enterprises implementing ERP system in Shanghai and Shenzhen stock market as the research object, through Wilcoxon rank sum test and multivariate linear regression model, carries on the regression analysis to the ERP system implementation, the agent cost and the audit charge. The results show that: first, the impact of ERP system before and during the implementation of ERP system on audit costs is not significant, but the positive impact of ERP system implementation on enterprise audit costs has been highlighted after the expansion of the sample period. It partly confirms the theory that the implementation of enterprise ERP system will have an impact on audit fees. Second, through the sample annual statistics, This paper proves that the implementation of ERP system in Chinese enterprises does exist "delay effect", and draws the conclusion that the time of operation is three years after the implementation of ERP system by regression analysis. This paper finds that the lower the agency cost, the lower the audit fee will be after the implementation of ERP system, that is, the smaller the agency conflict problem of listed company, the more obvious the decrease of audit fee after the implementation of ERP system. Under the background of the implementation of ERP system, this paper comprehensively considers the influence factors of various audit fees. It is an extension to the traditional audit fee model. At the same time, through the research method of large sample statistics and the conclusion of the empirical research, it also provides theoretical support for various stakeholders to make decisions. Therefore, the research results of this paper have certain guiding significance for future research and management practice.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F270.7;F239.4;F832.51;F224

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本文編號：1503746