本文選題：非審計(jì)服務(wù)　切入點(diǎn)：公司績效　出處：《北京交通大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：會(huì)計(jì)師事務(wù)所提供的服務(wù)大致可以分為審計(jì)服務(wù)和非審計(jì)服務(wù)。審計(jì)服務(wù)是會(huì)計(jì)師事務(wù)所的最主要業(yè)務(wù),審計(jì)市場基本穩(wěn)定,然而審計(jì)收入占會(huì)計(jì)師事務(wù)所的總收入比例在逐漸降低。非審計(jì)服務(wù)不同于審計(jì)服務(wù),它不具有法律強(qiáng)制性,而是客戶向注冊會(huì)計(jì)師購買的增值性的服務(wù)。審計(jì)服務(wù)的效果可以用審計(jì)質(zhì)量來衡量,而非審計(jì)服務(wù)的效果至今沒有合適的衡量標(biāo)準(zhǔn)。2002年的安然事件使得各界開始關(guān)注非審計(jì)服務(wù)可能對(duì)審計(jì)質(zhì)量產(chǎn)生的消極影響,特別是當(dāng)非審計(jì)服務(wù)收費(fèi)超過審計(jì)收費(fèi)時(shí),審計(jì)獨(dú)立性會(huì)受到嚴(yán)重?fù)p害。學(xué)術(shù)界另一方則認(rèn)為,注冊會(huì)計(jì)師向客戶提供非審計(jì)服務(wù)不僅不會(huì)損害審計(jì)獨(dú)立性,反而能夠增進(jìn)對(duì)客戶的了解,利用對(duì)客戶的熟知度,提高服務(wù)的質(zhì)量。審計(jì)獨(dú)立性是否受影響,需要結(jié)合相關(guān)審計(jì)市場結(jié)構(gòu)、會(huì)計(jì)師事務(wù)所收入結(jié)構(gòu)、非審計(jì)服務(wù)發(fā)展情況才能得出結(jié)論。在我國,政府對(duì)會(huì)計(jì)師事務(wù)所發(fā)展非審計(jì)服務(wù)采取了鼓勵(lì)和支持的政策,但國內(nèi)外對(duì)非審計(jì)服務(wù)產(chǎn)生的除獨(dú)立性以外的影響效果的研究為數(shù)不多。 從辯證的角度來說,非審計(jì)服務(wù)雖可能存在不利之處,但是也必定存在有益之處。從客觀角度來說,非審計(jì)服務(wù)的存在必然適應(yīng)了市場的發(fā)展,滿足了某種市場需求。我國現(xiàn)階段市場經(jīng)濟(jì)不完善,需要綜合發(fā)展非審計(jì)服務(wù)來完善審計(jì)市場。本文試圖完善對(duì)非審計(jì)服務(wù)的研究,探討非審計(jì)服務(wù)除獨(dú)立性以外的積極影響效果以及影響非審計(jì)服務(wù)需求的相關(guān)因素。鑒于非審計(jì)服務(wù)目的的多樣性,如針對(duì)公司特殊需求的管理咨詢、意在減省成本的流程設(shè)計(jì)、提高效率的結(jié)構(gòu)重組、稅務(wù)籌劃等等,最終的落實(shí)點(diǎn)都可以反映在公司績效上。因此本文從公司的最終產(chǎn)出成果——績效上來檢驗(yàn)非審計(jì)服務(wù)是否確實(shí)達(dá)到了其效果。本文以2005至2013年年報(bào)中披露有非審計(jì)服務(wù)費(fèi)用的中國上市公司為研究對(duì)象,運(yùn)用多元回歸分析方法實(shí)證檢驗(yàn)證明了非審計(jì)服務(wù)與公司績效之間的正相關(guān)關(guān)系。并且,本文從公司內(nèi)在層面分析了影響對(duì)非審計(jì)服務(wù)需求的因素。首先,因?yàn)榉菍徲?jì)服務(wù)能協(xié)助高管實(shí)現(xiàn)更好地管理企業(yè)的目的,可以認(rèn)為在一定程度上提升了高管能力,所以基于高階理論和人力資本理論,高管的能力特征與企業(yè)對(duì)非審計(jì)服務(wù)的需求應(yīng)該存在相關(guān)關(guān)系。其次,提升公司績效的動(dòng)力直接影響著高管付出的努力程度,非審計(jì)服務(wù)作為協(xié)助企業(yè)提升績效的手段之一,基于代理理論和激勵(lì)理論,高管的動(dòng)力特征影響著其購買非審計(jì)服務(wù)的動(dòng)因。因此本文認(rèn)為公司高管的特征(包括能力特征與動(dòng)力特征)對(duì)企業(yè)購買非審計(jì)服務(wù)存在一定的影響。實(shí)證結(jié)果顯示,高管的能力特征中,高管的專業(yè)背景與企業(yè)購買非審計(jì)服務(wù)呈顯著的負(fù)相關(guān),但其學(xué)歷水平和本行業(yè)工作經(jīng)驗(yàn)不會(huì)對(duì)公司購買非審計(jì)服務(wù)產(chǎn)生顯著影響。而高管的動(dòng)力特征之一—股權(quán)比例與公司購買非審計(jì)服務(wù)呈顯著的正相關(guān)關(guān)系,股權(quán)激勵(lì)水平則和非審計(jì)服務(wù)相關(guān)性不顯著。最后,本文承接諸多研究非審計(jì)服務(wù)的文獻(xiàn)思路,利用我國上市公司數(shù)據(jù),通過實(shí)證檢驗(yàn)的方法,得出我國會(huì)計(jì)師事務(wù)所開展非審計(jì)服務(wù)對(duì)審計(jì)師獨(dú)立性未產(chǎn)生消極的影響的結(jié)果。
[Abstract]:The accounting firm providing services can be divided into audit services and non audit services. The audit service is the main business of the accounting firm, audit market is basically stable, but the audit income to total revenue in the proportion of firms gradually decreased. Different from non audit services audit services, it is not legally mandatory, but value of customers to buy to the CPA service. Audit services can be used to measure the effect of audit quality, and the effect of non audit services has no negative influence of appropriate measure of.2002 years of the Enron circles began to pay attention to non audit services may have on audit quality, especially when non audit service fees over the audit fee. The independence of the audit will suffer serious damage. The academic circles the other believes the non audit services to clients will not Undermine the independence of the audit, but can enhance the understanding of customers, using familiar to customers, improve service quality. The audit independence is affected, according to relevant audit market structure, the income structure of accounting firms, non audit services development can come to a conclusion. In our country, the government on the development of non audit firms take the service to encourage and support policies, but the effect of removing the independence of outside effect at home and abroad on non audit services from the few.
From the dialectical point of view, non audit services may exist disadvantages, but also have the advantages. From the objective perspective, the existence of non audit services must adapt to the development of the market, satisfy a market demand. At the present stage of our country market economy is not perfect, need to improve the comprehensive development of the audit market of non audit services. This paper tries to improve the study on non audit services, to explore the positive effects of non audit services except the independence of outside effect and the influence of non audit service demand related factors. In view of the diversity of non audit services to the company, such as for the special needs of management consulting, process design, cost reduction to improve efficiency, restructuring the tax planning, and so on, the final implementation can be reflected in the performance of the company. The final output results, performance test of non audit service If the service does achieve its effect. In this paper, 2005 to 2013 annual report disclosure of listed companies have China non audit service fees as the research object, using the method of multiple regression analysis the empirical test proves that the positive relation between non audit services and corporate performance. In addition, this paper analyzes the influence factors of non audit service demand from the internal level of the company. First of all, because of the non audit services can help executives realize better management of enterprises, can be considered in a certain extent to enhance the executive ability, so the high order theory and human capital theory based on ability characteristics and corporate executives demand for non audit services should be correlated. Secondly, dynamic improve the company's performance directly affects the degree to executive pay, non audit services as one of the means to improve the performance to help enterprises, based on the agency theory and incentive The theory of dynamic characteristics of executives affects the purchase of non audit services. Therefore the characteristics of motivation of company executives (including the ability characteristics and dynamic characteristics) for businesses to purchase non audit services have a certain influence. The empirical results show that the characteristics of the executive ability, professional background and corporate executives of non audit services to buy a a significant negative correlation, but the level of education and the experience of the company will not buy non audit services have a significant impact. While the proportion of equity and corporate executives to buy one of the dynamic characteristics of non audit services showed a significant positive correlation between the level of equity incentive is not significant, and the correlation between non audit services. Finally, we undertake many study on the literature idea of non audit services, using the data of Listed Companies in China, through empirical testing, the accounting firms in our country to carry out non audit services Auditor independence does not result in negative effects.

【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.4

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