發(fā)布時(shí)間：2018-01-28 01:37

  本文關(guān)鍵詞： 媒體監(jiān)督 企業(yè)社會(huì)責(zé)任 審計(jì)收費(fèi)　出處：《蘭州理工大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：注冊(cè)會(huì)計(jì)師審計(jì)由于其獨(dú)立、公正、客觀等特征,已經(jīng)成為監(jiān)督企業(yè)經(jīng)濟(jì)活動(dòng)、維護(hù)市場(chǎng)經(jīng)濟(jì)秩序的重要手段。改革開(kāi)放以來(lái),我國(guó)制造業(yè)取得了巨大的進(jìn)步,成為世界制造第一大國(guó),但同時(shí)行業(yè)內(nèi)的競(jìng)爭(zhēng)加劇也使得制造業(yè)企業(yè)面臨更加復(fù)雜的經(jīng)營(yíng)環(huán)境。市場(chǎng)中復(fù)雜的經(jīng)營(yíng)環(huán)境與日益增加的經(jīng)營(yíng)風(fēng)險(xiǎn)都會(huì)帶來(lái)管理層為保證自身利益進(jìn)行財(cái)務(wù)造假、會(huì)計(jì)舞弊等行為的可能性,這也就增加了會(huì)計(jì)師事務(wù)所在審計(jì)工作中識(shí)別風(fēng)險(xiǎn)與制定合理收費(fèi)工作的難度。會(huì)計(jì)師事務(wù)所若不能及時(shí)發(fā)現(xiàn)被審計(jì)企業(yè)的問(wèn)題,發(fā)表了不恰當(dāng)?shù)膶徲?jì)意見(jiàn),不僅會(huì)使事務(wù)所的聲譽(yù)受損、面臨嚴(yán)重的法律懲罰,還會(huì)危害整個(gè)市場(chǎng)的經(jīng)濟(jì)秩序。因此,注冊(cè)會(huì)計(jì)師必須獲取更多對(duì)企業(yè)審計(jì)風(fēng)險(xiǎn)評(píng)估有價(jià)值的信息,才能夠制定更加合理的收費(fèi)政策。本文首先對(duì)近些年國(guó)內(nèi)外媒體監(jiān)督、企業(yè)社會(huì)責(zé)任與審計(jì)收費(fèi)影響因素的相關(guān)文獻(xiàn)進(jìn)行研讀,一方面選取本文的研究視角做好準(zhǔn)備,另一方面總結(jié)并歸納審計(jì)收費(fèi)的影響因素,為本文需要建立的回歸模型打下基礎(chǔ);然后以滬深兩市179家A股制造業(yè)上市公司2011-2014年間共662個(gè)樣本為研究對(duì)象,實(shí)證分析了制造業(yè)上市公司媒體監(jiān)督、企業(yè)社會(huì)責(zé)任與審計(jì)收費(fèi)之間的關(guān)系,其中媒體監(jiān)督的數(shù)據(jù)來(lái)源于“相關(guān)重要報(bào)紙文章”,企業(yè)社會(huì)責(zé)任數(shù)據(jù)來(lái)源于潤(rùn)靈環(huán)球數(shù)據(jù)庫(kù),審計(jì)收費(fèi)的數(shù)據(jù)來(lái)源于國(guó)泰安數(shù)據(jù)庫(kù);最后得出本文的主要結(jié)論:我國(guó)制造業(yè)企業(yè)媒體負(fù)面報(bào)道數(shù)量與審計(jì)收費(fèi)顯著正相關(guān),而企業(yè)社會(huì)責(zé)任履行情況則與審計(jì)收費(fèi)顯著負(fù)相關(guān)。本文研究的結(jié)果從理論上拓展審計(jì)收費(fèi)影響因素的范圍,實(shí)踐上力圖能夠?yàn)槭聞?wù)所更加合理的收費(fèi)政策提供參考。
[Abstract]:Because of its independence, impartiality and objectivity, CPA audit has become an important means to supervise the economic activities of enterprises and maintain the order of market economy. Since the reform and opening up, China's manufacturing industry has made great progress. To become the world's largest manufacturing power. But at the same time, the intensified competition in the industry also makes manufacturing enterprises face a more complex business environment. The complex business environment and the increasing business risks in the market will bring management to finance to ensure their own interests. Fake. The possibility of accounting fraud increases the difficulty for accounting firms to identify risks and make reasonable fees. If accounting firms can not find the problems of audited enterprises in time. An inappropriate audit opinion will not only damage the reputation of the firm, face serious legal penalties, but also endanger the economic order of the whole market. CPA must obtain more valuable information on enterprise audit risk assessment in order to formulate a more reasonable charging policy. Firstly, this paper overviews the domestic and foreign media in recent years. Corporate social responsibility and audit fees related to the factors of literature to study, on the one hand, select the perspective of this study to prepare, on the other hand, summarize and sum up the factors affecting audit fees. It lays a foundation for the regression model that needs to be established in this paper. Then, taking 179 A-share manufacturing companies listed in Shanghai and Shenzhen stock markets as research objects, this paper empirically analyzes the media supervision of manufacturing listed companies in 2011-2014. The relationship between corporate social responsibility and audit fees, in which the data of media supervision comes from the full text database of important newspapers in China, and the data of corporate social responsibility comes from the global database of Runling. The data of audit fees come from Cathay Pacific database; Finally, the main conclusion of this paper: the number of negative media reports and audit fees are significantly positive correlation. The performance of corporate social responsibility and audit fees significantly negative correlation. The results of this study theoretically expand the scope of audit fees impact factors. In practice, I try to be able to provide a more reasonable fee policy for the firm to provide reference.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.4

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本文編號(hào)：1469399