本文選題：上市公司　切入點(diǎn)：關(guān)聯(lián)方交易　出處：《西安理工大學(xué)》2017年碩士論文

【摘要】：隨著科技的進(jìn)步、時代的前進(jìn),全球經(jīng)濟(jì)一體化趨勢不斷加強(qiáng),資本市場競爭的激烈有目共睹,關(guān)聯(lián)方交易已經(jīng)成為資本市場最常見的現(xiàn)象之一。在關(guān)聯(lián)方交易中,交易雙方協(xié)調(diào)溝通后確定關(guān)聯(lián)方交易的價格。一些上市公司為了獲得更大利潤,在關(guān)聯(lián)方交易中進(jìn)行財(cái)務(wù)造假,越來越多的上市公司、管理人員借助非公允方式操縱利益,對業(yè)績進(jìn)行粉飾,吸引投資者的關(guān)注。一些大股東也借助關(guān)聯(lián)方交易實(shí)現(xiàn)自身的利益目標(biāo),中小股東的正常權(quán)益不再萬恒。當(dāng)前難以清晰地界定關(guān)聯(lián)方關(guān)系、關(guān)聯(lián)方交易,規(guī)范程度較差,為審計(jì)工作帶來巨大難度。由于關(guān)聯(lián)方交易具有復(fù)雜性和隱蔽性,使得注冊會計(jì)師的審計(jì)工作負(fù)擔(dān)沉重,審計(jì)風(fēng)險(xiǎn)隨之增加。為規(guī)避由于對關(guān)聯(lián)方交易的審計(jì)失敗而對資本市場、社會公眾以及會計(jì)師事務(wù)所造成的損失,注冊會計(jì)師在對上市公司進(jìn)行審計(jì)工作時需要控制上市公司關(guān)聯(lián)方交易審計(jì)風(fēng)險(xiǎn)。筆者結(jié)合實(shí)證研究法和規(guī)范研究法,分析當(dāng)前我國上市公司關(guān)聯(lián)方交易的概念、特征、上市公司關(guān)聯(lián)方交易審計(jì)的發(fā)展現(xiàn)狀。結(jié)合理論分析法和實(shí)證研究手段,對關(guān)聯(lián)方交易與審計(jì)風(fēng)險(xiǎn)的關(guān)系展開分析,探討影響審計(jì)風(fēng)險(xiǎn)的關(guān)聯(lián)方交易因素。最后,筆者站在關(guān)聯(lián)方交易公允合規(guī)性、注冊會計(jì)師關(guān)聯(lián)方交易審計(jì)應(yīng)采取的手段以及監(jiān)管機(jī)構(gòu)應(yīng)采取的措施三個角度,提出了針對性的建議,以期達(dá)到控制審計(jì)風(fēng)險(xiǎn)、規(guī)范關(guān)聯(lián)方交易的目的。最終研究表明:區(qū)別關(guān)聯(lián)方交易審計(jì)與一般交易審計(jì),是會計(jì)師事務(wù)所防范關(guān)聯(lián)方審計(jì)風(fēng)險(xiǎn)的重要基礎(chǔ)。在承接業(yè)務(wù)階段,會計(jì)師事務(wù)所就必須要把握好上市公司的運(yùn)營能力。全面準(zhǔn)確的評價上市公司的風(fēng)險(xiǎn)水平。同時也要選用專業(yè)的高素質(zhì)審計(jì)人才,針對關(guān)聯(lián)方交易實(shí)施審計(jì)程序,從而準(zhǔn)確識別其風(fēng)險(xiǎn)要素,合理評估其審計(jì)風(fēng)險(xiǎn)。為了減輕注冊會計(jì)師的工作負(fù)擔(dān),重構(gòu)完整、規(guī)范的上市公司關(guān)聯(lián)方交易審計(jì)體系,上市公司必須要確保關(guān)聯(lián)方交易公允、合法。同時,相關(guān)監(jiān)管機(jī)構(gòu)也要加強(qiáng)監(jiān)管。最終將關(guān)聯(lián)方交易審計(jì)風(fēng)險(xiǎn)水平控制在合理范圍內(nèi),推動資本市場的穩(wěn)定發(fā)展和可持續(xù)經(jīng)營。
[Abstract]:With the progress of science and technology and the advance of the times, the trend of global economic integration has been strengthened, and the fierce competition in the capital market is obvious. The related party transaction has become one of the most common phenomena in the capital market. Some listed companies, in order to obtain greater profits, engage in financial fraud in related party transactions. More and more listed companies, managers manipulate interests by means of unfair means. Some major shareholders also use related party transactions to achieve their own interests, and the normal rights and interests of small and medium-sized shareholders are no longer permanent. At present, it is difficult to clearly define the relationship between related parties and related party transactions. Because of the complexity and concealment of the related party transaction, the certified public accountant has a heavy burden on the audit work. Audit risk increases. In order to avoid the loss to the capital market, the public and the accounting firms caused by the audit failure of related party transactions, It is necessary for CPA to control the audit risk of related party transactions of listed companies when auditing the listed companies. The author analyzes the concept and characteristics of related party transactions of listed companies in our country by combining the empirical research method and the normative research method. This paper analyzes the relationship between related party transaction and audit risk, and discusses the related party transaction factors that affect audit risk, combining with theoretical analysis and empirical research methods. Finally, the paper analyzes the relationship between related party transaction and audit risk. Finally, the paper analyzes the relationship between related party transaction and audit risk. From the point of view of fair compliance of related party transactions, the means to be adopted by CPA related party transactions and the measures that should be taken by regulatory bodies, the author puts forward some suggestions in order to control audit risks. The purpose of standardizing related party transactions. The final research shows that the distinction between related party transaction audit and general transaction audit is an important basis for accounting firms to guard against the risk of related party audit. Accounting firms must grasp the operational ability of listed companies, comprehensively and accurately evaluate the risk level of listed companies. At the same time, they must also select professional high-quality audit personnel to carry out audit procedures for related party transactions. In order to lighten the work burden of certified public accountants, reconstruct the complete and standardized audit system of related party transactions of listed companies, the listed companies must ensure that the related party transactions are fair, At the same time, the relevant regulatory bodies should also strengthen the supervision. Finally, the audit risk level of related party transactions should be controlled within a reasonable range to promote the stable development and sustainable operation of the capital market.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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