本文選題：注冊(cè)會(huì)計(jì)師　切入點(diǎn)：人力資本特征　出處：《東北農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：審計(jì)質(zhì)量是審計(jì)工作的生命。審計(jì)作為知識(shí)資本密集型行業(yè),其監(jiān)督鑒證的職能是否充分發(fā)揮與審計(jì)工作的執(zhí)行者-注冊(cè)會(huì)計(jì)師密切相關(guān)。社會(huì)學(xué)、心理學(xué)研究表明,不同性別、年齡、教育背景等具有不同人力資本特征的人對(duì)待風(fēng)險(xiǎn)的態(tài)度、專業(yè)素質(zhì)、價(jià)值觀念、思維方式、判斷決策能力以及道德觀念不盡相同,使個(gè)體在工作當(dāng)中表現(xiàn)出不同的職業(yè)行為,注冊(cè)會(huì)計(jì)師則主要表現(xiàn)為專業(yè)勝任能力和獨(dú)立性方面的差異,進(jìn)而影響提供審計(jì)服務(wù)的質(zhì)量。因此,注冊(cè)會(huì)計(jì)師個(gè)體特征對(duì)審計(jì)質(zhì)量更具有實(shí)質(zhì)性影響,學(xué)者們關(guān)于注冊(cè)會(huì)計(jì)師審計(jì)問(wèn)題的研究,也已逐漸從宏觀層面的會(huì)計(jì)師事務(wù)所深入到微觀層面的注冊(cè)會(huì)計(jì)師個(gè)人,但國(guó)內(nèi)相關(guān)研究略顯滯后,鑒于理論與實(shí)踐的需要,本文從注冊(cè)會(huì)計(jì)師個(gè)體層面切入,對(duì)注冊(cè)會(huì)計(jì)師人力資本特征與審計(jì)質(zhì)量之間的關(guān)系展開研究。理論研究方面,在回顧了前人研究成果的基礎(chǔ)上分析了注冊(cè)會(huì)計(jì)師人力資本的特殊性、人力資本的形成及其內(nèi)外部效應(yīng),明確了人力資本的有效利用對(duì)審計(jì)質(zhì)量的促進(jìn)作用,但人力資本是一種取決于個(gè)體主觀能動(dòng)性的資本,其內(nèi)外部效應(yīng)的發(fā)揮有賴于各項(xiàng)人力資本特征的綜合作用,因此本文針對(duì)各項(xiàng)人力資本特征進(jìn)行了具體分析,將其分為基本特征和職業(yè)特征,借助對(duì)注冊(cè)會(huì)計(jì)師人力資本的分析闡述了人力資本特征對(duì)審計(jì)質(zhì)量的影響;實(shí)證研究方面,采用可操控應(yīng)計(jì)利潤(rùn)的絕對(duì)值量化審計(jì)質(zhì)量并構(gòu)建多元回歸模型,以注冊(cè)會(huì)計(jì)師性別、執(zhí)業(yè)年限、受教育程度、事務(wù)所職位、是否為財(cái)務(wù)相關(guān)專業(yè)及取得其他資格證書數(shù)量六個(gè)因素作為注冊(cè)會(huì)計(jì)師人力資本特征的替代指標(biāo)進(jìn)行了實(shí)證分析與進(jìn)一步測(cè)試。研究結(jié)果顯示:在選取的六項(xiàng)特征中,注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)年限、受教育程度以及在事務(wù)所的職位因素與審計(jì)質(zhì)量均呈正相關(guān)且關(guān)系顯著;而注冊(cè)會(huì)計(jì)師的性別、所學(xué)專業(yè)是否為財(cái)務(wù)相關(guān)專業(yè)以及取得其他資格證書的數(shù)量與審計(jì)質(zhì)量的關(guān)系并不顯著�；诶碚撆c實(shí)證的研究結(jié)果,本文根據(jù)注冊(cè)會(huì)計(jì)師基本特征、職業(yè)特征對(duì)審計(jì)質(zhì)量的影響,從優(yōu)化注冊(cè)會(huì)計(jì)師人力資本配置的角度提出如下建議以最大化人力資本的效用:注冊(cè)會(huì)計(jì)師本人應(yīng)在實(shí)踐中注重工作經(jīng)驗(yàn)的積累和自身學(xué)歷的提升;會(huì)計(jì)師事務(wù)所應(yīng)參考人力資本特征的研究結(jié)果招聘和選拔審計(jì)人員并搭建經(jīng)驗(yàn)技能交流的平臺(tái)以提升知識(shí)經(jīng)驗(yàn)在事務(wù)所內(nèi)部的共享程度,在承接項(xiàng)目后應(yīng)根據(jù)注冊(cè)會(huì)計(jì)師人力資本特征合理安排項(xiàng)目團(tuán)隊(duì)人員構(gòu)成;此外,事務(wù)所則應(yīng)完善人員激勵(lì)機(jī)制,并配合各省市注冊(cè)會(huì)計(jì)師協(xié)會(huì)積極參與到行業(yè)領(lǐng)軍人才培養(yǎng)中以實(shí)現(xiàn)注冊(cè)會(huì)計(jì)師人力資本的維持與增值;為促進(jìn)審計(jì)質(zhì)量不斷提升,還需要財(cái)政部、中注協(xié)等行業(yè)自律組織加強(qiáng)對(duì)會(huì)計(jì)師事務(wù)所的監(jiān)管與扶持。
[Abstract]:Audit quality is the life of audit work. As a knowledge-capital-intensive industry, audit is closely related to the executor of audit work-CPA. People with different characteristics of human capital, such as gender, age, educational background and so on, have different attitudes towards risk, professional quality, values, ways of thinking, ability to judge and make decisions, and different moral concepts. In order to make individuals behave differently in their work, CPAs mainly show differences in professional competence and independence, which in turn affect the quality of audit services. The individual characteristics of CPA have a more substantial impact on the audit quality. Scholars' research on the audit of CPA has been gradually from the macro level of accounting firms to the micro level of individual certified public accountants. In view of the need of theory and practice, this paper studies the relationship between the characteristics of CPA human capital and audit quality from the individual level of CPA. On the basis of reviewing the previous research results, this paper analyzes the particularity of CPA human capital, the formation of human capital and its internal and external effects, and clarifies the role of effective utilization of human capital in promoting audit quality. However, human capital is a kind of capital which depends on individual subjective initiative, and its internal and external effects depend on the comprehensive function of the characteristics of human capital. Therefore, this paper makes a specific analysis of the characteristics of human capital. It is divided into basic characteristics and professional characteristics, with the help of the CPA human capital analysis of the impact of human capital on the quality of audit; empirical research, The absolute value of controllable accrual profit is used to quantify audit quality and to build a multivariate regression model, which is based on CPA gender, length of practice, education level, position of firm, etc. The empirical analysis and further test are carried out on whether the six factors of finance related major and the number of other qualifications obtained are used as alternative indicators for the characteristics of human capital of CPA. The results show that: among the six selected characteristics, The number of years of CPAs in practice, their educational level and their position in the firm were positively correlated with the audit quality, while the gender of CPAs was significantly correlated with the audit quality. The relationship between the number of other qualifications obtained and the audit quality is not significant. Based on the theoretical and empirical research results, this paper based on the basic characteristics of CPA, The influence of professional characteristics on audit quality, From the point of view of optimizing the allocation of human capital of CPA, the following suggestions are put forward to maximize the utility of human capital: the CPA himself should pay attention to the accumulation of work experience and the promotion of his academic qualifications in practice; Accounting firms should refer to the research results of human capital characteristics to recruit and select auditors and build a platform for exchange of experience and skills in order to enhance the sharing of knowledge and experience within the firm. After undertaking the project, the staff of the project team should be reasonably arranged according to the characteristics of the human capital of the certified public accountant; in addition, the firm should perfect the staff incentive mechanism, In order to promote the continuous improvement of audit quality, it is necessary for the Ministry of Finance to participate actively in the training of industry leaders in order to maintain and add value to the human capital of CPAs. China Annotation Association and other industry self-discipline organizations to strengthen the supervision and support of accounting firms.
【學(xué)位授予單位】：東北農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233;F239.4

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