本文選題：創(chuàng)業(yè)板 + 上市公司　； 參考：《吉林財經(jīng)大學》2017年碩士論文

【摘要】：2009年我國證監(jiān)會宣布成立創(chuàng)業(yè)板市場,作為獨立于主板市場以外的二板市場,為中小企業(yè)和高新技術(shù)產(chǎn)業(yè)提供了發(fā)展資金、融資渠道,不斷完善了我國投融資體系、健全了我國的資本市場。由于在我國創(chuàng)業(yè)板進行上市比在主板上市的門檻低,創(chuàng)業(yè)板市場發(fā)展迅速,市場價值愈來愈高,但創(chuàng)業(yè)板上市公司高成長性和高風險性的特征在給資本市場創(chuàng)造高收益的同時也導致了巨大的風險,作為擬在創(chuàng)業(yè)板上市的重要環(huán)節(jié),IPO審計則面臨更大的風險。因此,在借鑒其他國家和地區(qū)創(chuàng)業(yè)板市場發(fā)展的經(jīng)驗教訓基礎(chǔ)上,中國創(chuàng)業(yè)板市場需要根據(jù)我國特殊的國情,結(jié)合我國市場環(huán)境,完善有關(guān)資本市場法律制度、加強監(jiān)管的力度。作為創(chuàng)業(yè)板市場主體的創(chuàng)業(yè)板上市公司,特別是那些希望在創(chuàng)業(yè)板上市的公司,IPO過程中的審計風險直接限制了企業(yè)的IPO申請結(jié)果,所以對創(chuàng)業(yè)板IPO審計風險的研究具有理論和現(xiàn)實的必要性。隨著我國資本市場的迅速發(fā)展,創(chuàng)業(yè)板市場也逐漸壯大,更多的企業(yè)在創(chuàng)業(yè)板申請IPO上市。由于在我國創(chuàng)業(yè)板進行IPO涉及到多個行業(yè)和機構(gòu)的參與與合作,是一個非常復雜的過程,增加了IPO審計難度,會計師事務(wù)所承擔風險很大。未來國民經(jīng)濟的發(fā)展?jié)摿εc創(chuàng)業(yè)板上市公司是否能夠健康有序發(fā)展息息相關(guān),如何有效避免創(chuàng)業(yè)板上市公司IP0審計風險、提高IPO審計質(zhì)量已成為當前的熱點話題。而且對創(chuàng)業(yè)板上市公司現(xiàn)代風險導向?qū)徲嫼蛣?chuàng)業(yè)板IPO審計的特點進行分析將有助于提升會計師事務(wù)所應(yīng)對風險的能力。筆者通過查閱相關(guān)文獻、參考創(chuàng)業(yè)板IPO過程和參與的行業(yè)機構(gòu),以審計風險和創(chuàng)業(yè)板IPO審計相關(guān)理論為理論基礎(chǔ),采用了演繹法、案例分析法、數(shù)據(jù)分析法等方法,運用審計風險模型,結(jié)合現(xiàn)代風險導向?qū)徲嬂碚?簡要分析了創(chuàng)業(yè)板上市公司在IPO審計過程中可能發(fā)生的審計風險,隨后對XT電氣在創(chuàng)業(yè)板上市前后財務(wù)業(yè)績產(chǎn)生的重大變化以及在IPO過程中的審計風險進行了詳細深入的分析,最后基于XT電氣這一案例分別從重大錯報風險和檢g緙熗礁齜矯嫣岢雋朔婪洞匆蛋逕鮮泄綢PO審計風險的相關(guān)啟示,希望能夠?qū)Ψ婪段覈鴦?chuàng)業(yè)板IPO審計風險提供一定的借鑒。
[Abstract]:In 2009, China Securities Regulatory Commission announced the establishment of the gem market, as a second board market independent of the main board market, which provides development funds and financing channels for small and medium-sized enterprises and high-tech industries, and continuously improves our investment and financing system. The capital market of our country has been perfected. As the threshold of listing on the gem is lower than that on the main board, the gem market is developing rapidly and the market value is getting higher and higher. However, the characteristics of high growth and high risk of gem companies not only create high returns to the capital market, but also lead to huge risks. As an important part of gem listing, IPO audit is faced with greater risks. Therefore, on the basis of learning from the experience and lessons of the growth enterprise market development in other countries and regions, China's growth enterprise market needs to perfect the relevant capital market legal system according to the special national conditions of our country and the market environment of our country. Strengthen supervision and control. As the main body of the gem market, gem listed companies, especially those that want to be listed on the gem, have the audit risk in the process of IPO, which directly limits the IPO application results of enterprises. Therefore, it is necessary to study the audit risk of gem IPO in theory and reality. With the rapid development of China's capital market, the gem market is also growing gradually. More enterprises apply for IPO listing on the gem. IPO in gem of our country involves the participation and cooperation of many industries and institutions, which is a very complicated process, which increases the difficulty of IPO audit, and the accounting firms bear great risks. The development potential of national economy in the future is closely related to the healthy and orderly development of gem listed companies. How to effectively avoid the IP0 audit risks of gem listed companies and improve the quality of IPO audit has become a hot topic at present. Furthermore, the analysis of the characteristics of modern risk-oriented audit and IPO audit of gem listed companies will help to improve the ability of accounting firms to deal with risks. By consulting relevant literature, referring to gem IPO process and participating industry organizations, taking audit risk and gem IPO audit theory as the theoretical basis, the author adopts deductive method, case analysis method, data analysis method and so on. Based on the audit risk model and the modern risk-oriented audit theory, this paper briefly analyzes the audit risks that may occur in the IPO audit process of gem listed companies. Then it makes a detailed and in-depth analysis of the significant changes in financial performance before and after XT Electric's listing on the gem and the audit risks in the IPO process. Finally, based on the case of XT Electric, it makes a detailed analysis of the risk of material misstatement and checking g? Qiang Qiang reef bared Yan Yan Shuo mature cave hurriedly fresh ejaculation? The enlightenment of audit risk of silk PO is expected to provide some reference for preventing IPO audit risk in gem of our country.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.51;F239.4

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