本文選題：創(chuàng)業(yè)板上市公司 + 財務(wù)報表重大錯報風(fēng)險�。� 參考：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：創(chuàng)業(yè)板上市公司以高新技術(shù)企業(yè)為主,是國家發(fā)展中國創(chuàng)造不可忽視的力量。由于創(chuàng)業(yè)板上市公司的重要性和審計難度,對審計人員提出了更高要求。以往對于創(chuàng)業(yè)板上市公司的審計風(fēng)險研究主要是以理論研究為主,研究給出的措施,對于實務(wù)情況考慮較少,不容易操作。因此,結(jié)合創(chuàng)業(yè)板上市公司的風(fēng)險特點,研究財務(wù)報表重大錯報風(fēng)險的評估顯得很有必要。本文以創(chuàng)業(yè)板公司的財務(wù)報表重大錯報風(fēng)險作為研究對象,指出了目前創(chuàng)業(yè)板和重大錯報風(fēng)險的研究背景,以及本文研究帶來的理論和實際意義。通過對已有研究成果的學(xué)習(xí),認識研究現(xiàn)狀和存在的不足。分別從審計風(fēng)險的理論、重大錯報的相關(guān)概念以及創(chuàng)業(yè)板的特點等方面,來構(gòu)建本文的理論基礎(chǔ)。通過對財務(wù)指標與重大錯報風(fēng)險關(guān)系的研究,構(gòu)建了以財務(wù)指標為主的重大錯報風(fēng)險評估體系。選取的20個財務(wù)指標反映了籌資因素、營運因素、發(fā)展因素、現(xiàn)金流因素四個方面,選取的非財務(wù)指標主要體現(xiàn)了企業(yè)的內(nèi)部治理因素。選取2013-2015年創(chuàng)業(yè)板錯報公司與非錯報公司作為樣本,運用因子分析法進行分析。通過實證研究的結(jié)果,發(fā)現(xiàn)對于重大錯報影響程度由高到低的因素分別是:公司發(fā)展情況、公司比率結(jié)構(gòu)、短期償債能力、股權(quán)集中情況、公司現(xiàn)金流、總資產(chǎn)增長情況、長期償債能力、董事會監(jiān)事會情況和公司的營業(yè)情況。通過對比,發(fā)現(xiàn)錯報公司與非錯報公司的綜合得分差異顯著。以錯報公司和非錯報公司綜合得分的均值作為分界線,劃分高、中、低風(fēng)險水平。用匹配樣本公司來檢驗,發(fā)現(xiàn)識別準確率達到了80%以上。本文進行了案例分析,從案例公司的各個影響因素的情況分析風(fēng)險的情況,并驗證了通過綜合得分評估重大錯報風(fēng)險水平的有效性,結(jié)合案例給出了應(yīng)對風(fēng)險的辦法。最后回顧本文,做出總結(jié)和展望。
[Abstract]:Gem listed companies mainly high-tech enterprises, is the national development of China to create a force that can not be ignored. Due to the importance of gem listed companies and audit difficulty, auditors put forward higher requirements. In the past, the research on audit risk of gem listed companies is mainly based on theoretical research. The measures given in the study are less considered for practical situations and not easy to operate. Therefore, it is necessary to study the risk assessment of material misstatement in financial statements according to the risk characteristics of gem listed companies. This paper takes the risk of material misstatement of financial statements of gem as the research object, and points out the research background of gem and the risk of material misstatement, as well as the theoretical and practical significance of this study. Through the study of the existing research results, the current situation and shortcomings of the research are recognized. From the theory of audit risk, the related concepts of material misstatement and the characteristics of gem, this paper constructs the theoretical basis of this paper. Based on the study of the relationship between the financial index and the risk of material misstatement, a risk assessment system of material misstatement is constructed, which is based on the financial index. The 20 financial indexes selected reflect four aspects: financing factor, operation factor, development factor and cash flow factor. The selected non-financial index mainly reflects the internal governance factor of the enterprise. In 2013-2015 gem misstatement company and non-misstatement company as samples, factor analysis method is used to analyze. Through the results of empirical research, we find that the factors that affect the degree of material misstatement from high to low are: company development, corporate ratio structure, short-term solvency, equity concentration, cash flow, total asset growth. Long-term solvency, board of directors board of supervisors and the company's business situation. By comparison, it is found that the comprehensive scores of misstatement companies and non-misstatement companies are significantly different. Take the average of the comprehensive score of misstatement company and non-misstatement company as the dividing line, divide the high, middle and low risk level. With matching sample companies to test, found that the recognition accuracy of more than 80%. In this paper, case analysis is carried out, and the risk situation is analyzed from the situation of each influencing factor of the case company, and the effectiveness of evaluating the risk level of material misstatement by comprehensive score is verified, and the method to deal with the risk is given in combination with the case. Finally, review this paper, make a summary and prospects.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.6;F832.51

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