本文選題：審計委員會　切入點：財務(wù)報告　出處：《天津財經(jīng)大學》2014年博士論文

【摘要】：會計信息的質(zhì)量直接關(guān)乎資本市場的秩序,而提高會計信息質(zhì)量的根本出路在于建立健全完善的公司治理結(jié)構(gòu)。近些年,國內(nèi)外知名企業(yè)的財務(wù)會計舞弊、違規(guī)造假案件層出不窮。會計信息質(zhì)量的重要性隨著這些事件的頻頻曝光,逐漸引起了身處資本市場的投資者、債權(quán)人等利益相關(guān)方,甚至廣大的潛在投資者和社會公眾的廣泛關(guān)注。審計委員會制度、基于財務(wù)報告的內(nèi)部控制制度是保證企業(yè)會計核算管理系統(tǒng)有效運行的兩個重要的制度安排,其建立與完善對于會計信息質(zhì)量的提高具有相當重要的意義。因此,作為企業(yè)內(nèi)部治理機制的重要環(huán)節(jié),審計委員會制度和基于財務(wù)報告的內(nèi)部控制制度的治理功能,被國內(nèi)、外立法機關(guān)、準則制定機構(gòu)及監(jiān)管部門以規(guī)范、法案的形式加以明確界定,并得以廣泛普及。作為企業(yè)內(nèi)部治理機制的重要組成部分,審計委員會的重要職能之一就是保證企業(yè)內(nèi)部所有者和經(jīng)營者使用的財務(wù)信息,以及企業(yè)對外披露的財務(wù)報表的質(zhì)量。審計委員會制度的建立為會計信息系統(tǒng)的運行構(gòu)建了良好的制度環(huán)境。審計委員會通過其在企業(yè)財務(wù)報告形成與披露流程中發(fā)揮的治理功能,影響上市公司基于財務(wù)報告的內(nèi)部控制制度的運行情況,也同時影響著企業(yè)的會計信息質(zhì)量�；谪攧�(wù)報告的內(nèi)部控制制度是企業(yè)為實現(xiàn)其財務(wù)信息真實可靠的生成和披露,而實施的重要手段。企業(yè)所有者和經(jīng)營者有責任構(gòu)建并運行有效的財務(wù)報告內(nèi)部控制制度。同時通過日常的審核監(jiān)督,盡可能降低內(nèi)部控制缺陷出現(xiàn)的概率。完善的財務(wù)報告內(nèi)部控制可以在一定程度上保證企業(yè)披露的財務(wù)信息遵守相關(guān)的法律法規(guī),具備可靠性和相關(guān)性等質(zhì)量要求,有效地防范虛假業(yè)務(wù)及不實信息對會計信息質(zhì)量的影響。文章首先系統(tǒng)地歸納并評價了國內(nèi)外關(guān)于審計委員會特征、財務(wù)報告內(nèi)部控制缺陷和會計信息質(zhì)量的相關(guān)文獻,對當前理論探討與經(jīng)驗驗證結(jié)論差異較大的相關(guān)重要命題,以及尚未加以考量的邏輯思路進行了詳細的提煉與分析。在文獻梳理的基礎(chǔ)上,結(jié)合我國較為特殊的社會制度背景,以2008-2012年深圳證券交易所主板上市公司為基本研究樣本,實證檢驗了審計委員會特征、財務(wù)報告內(nèi)部控制缺陷這兩個公司內(nèi)部治理問題,以及會計信息質(zhì)量之間可能存在的關(guān)聯(lián)性。實證分析率先得出的結(jié)論是,上市公司的會計信息質(zhì)量與審計委員會特征中的獨立性、專業(yè)性以及職責與權(quán)力保障程度的正相關(guān)關(guān)系在實證回歸中表現(xiàn)得并不顯著。在此基礎(chǔ)上,文章引入投資者法律保護程度變量,并將該變量與審計委員會特征變量結(jié)合構(gòu)成交叉變量。得出的經(jīng)驗結(jié)論為交叉變量與上市公司的會計信息質(zhì)量顯著正相關(guān),且該相關(guān)關(guān)系隨著投資者法律保護程度在不同區(qū)域間的差異,而呈現(xiàn)出不同的顯著性水平。其次,當上市公司存在基于財務(wù)報告的內(nèi)部控制缺陷時,其會計信息質(zhì)量也相對較低；但是,在非強制披露階段,自愿對外披露內(nèi)部控制自我評價報告,主動聘請有資質(zhì)的會計師事務(wù)所進行內(nèi)部控制獨立審計鑒證,并自愿對外披露審計意見的上市公司,會計信息質(zhì)量往往較高。最后,審計委員會獨立性、專業(yè)性越強,其職責與權(quán)力保障的落實程度越高的上市公司,存在基于財務(wù)報告的內(nèi)部控制缺陷的概率較低,且這些上市公司更愿意自覺地對外披露其內(nèi)部控制自我評價報告,并主動聘請中介機構(gòu)進行內(nèi)部控制審計,并出具審計報告。文章的整體架構(gòu)共包含八個部分,概括性內(nèi)容簡述如下：第1章導論。首先對文章的研究背景、目的及意義進行了簡要介紹。之后借助框圖,形象列示了文章將要具體研究的內(nèi)容和研究方法。最后闡明文章的創(chuàng)新與不足之處。第2章進行國內(nèi)外文獻綜述。該部分針對審計委員會特征、基于財務(wù)報告的內(nèi)部控制缺陷和上市公司會計信息質(zhì)量三個研究問題分別展開。具體就國外、國內(nèi)兩方研究成果進行脈絡(luò)梳理和經(jīng)驗總結(jié)。最后,對三個研究問題的國內(nèi)外研究概況加以簡要述評。第3章開展基本理論分析。本部分分別從公司治理理論、內(nèi)部人控制理論探討與審計委員會制度相關(guān)的基礎(chǔ)理論。從委托代理理論、信號傳遞理論視角切入,分析與基于財務(wù)報告的內(nèi)部控制缺陷相關(guān)的基礎(chǔ)理論。從契約理論、信息不對稱理論、有效市場假說理論探討會計信息質(zhì)量的理論基礎(chǔ)。第4章采用規(guī)范研究方法,分別從審計委員會成員形式上和實質(zhì)上的獨立性強弱、財務(wù)專業(yè)知識和實務(wù)操作能力的具備與否以及公司章程中對審計委員會職責與權(quán)力保障的界定程度等特征入手,邏輯論證了審計委員會特征對上市公司會計信息質(zhì)量的影響,進而提出后續(xù)實證研究的假設(shè)命題。第5章采用規(guī)范研究方法,在界定基于財務(wù)報告的內(nèi)部控制缺陷的基礎(chǔ)上,邏輯論證了其與上市公司會計信息質(zhì)量的相關(guān)性問題。在該部分中,首先界定了文章對基于財務(wù)報告的內(nèi)部控制缺陷的識別與認定標準。在此基礎(chǔ)上,分析財務(wù)報告內(nèi)部控制缺陷對會計信息質(zhì)量的影響,進而提出后續(xù)實證研究的假設(shè)命題。第6章首先梳理了《基本規(guī)范》中關(guān)于審計委員會的相關(guān)規(guī)定。之后,分別從審計委員會成員形式上和實質(zhì)上的獨立性強弱、財務(wù)專業(yè)知識和實務(wù)操作能力的具備與否以及公司章程中對審計委員會職責與權(quán)力保障的界定程度等特征入手,邏輯論證了審計委員會特征與財務(wù)報告內(nèi)部控制缺陷存在與否、以及上市公司是否自愿披露內(nèi)部控制缺陷信息之間的相關(guān)性問題,進而提出后續(xù)實證研究的假設(shè)。第7章為實證分析。首先介紹了文章選取的研究樣本、數(shù)據(jù)來源,對變量進行操作性定義和選取的方法,進而根據(jù)因變量的性質(zhì)確定邏輯回歸模型。在描述性統(tǒng)計的基礎(chǔ)上進行審計委員會特征與會計信息質(zhì)量的回歸分析、財務(wù)報告內(nèi)部控制缺陷與會計信息質(zhì)量的回歸分析、審計委員會特征與財務(wù)報告內(nèi)部控制缺陷的回歸分析。最后進行了相關(guān)的穩(wěn)健性檢驗。第8章是政策建議與研究結(jié)論。本部分立足于上一章的實證分析結(jié)果,總結(jié)政策建議和最終結(jié)論。文末歸納了研究局限及未來可供選擇的研究方向。
[Abstract]:The quality of accounting information is directly related to the capital market order, while the fundamental way to improve the quality of accounting information is to establish perfect corporate governance structure. In recent years, the financial accounting fraud of well-known enterprises at home and abroad, illegal fraud cases emerge in an endless stream. The importance of accounting information quality as the event of frequent exposure, gradually aroused in the capital market investors, creditors and other stakeholders, even the majority of potential investors and social public attention. The audit committee system, the internal control system of financial report is based on two important institutional arrangements for effective operation of accounting management system to ensure that enterprises, its establishment and improvement for improving the quality of accounting information has a very important significance. Therefore, as an important part of corporate governance mechanism, the audit committee system and based on the financial report in The internal control system of governance function, by domestic and foreign legislation, standards institutions and regulatory authorities to regulate the form of a bill to be clearly defined, and can be widely popularized. As an important part of corporate governance mechanism, one of the important functions of the audit committee is to ensure that the use of the enterprise owners and operators of financial information. The quality of enterprise and the disclosed financial statements. The establishment of the audit committee system for accounting information system to build a favorable institutional environment. Through the audit committee in the enterprise financial reporting and disclosure process play in the formation of governance function, affect the company operation of the internal control system of financial reporting based on, also influence the quality of accounting information of enterprises. The internal control system of financial report based on the enterprise to achieve its financial information is true and reliable Generation and disclosure, an important means to carry out. The owner and manager is responsible to build and run the financial report of the effective internal control system. At the same time through the audit supervision daily, reduce the probability of defects in the internal control as much as possible. To improve the internal control over financial reporting to ensure corporate disclosure of financial information to comply with relevant laws and regulations in the to a certain extent, has the reliability and correlation of quality requirements, effectively prevent false business and false information on the quality of accounting information. This paper systematically summarized and evaluated at home and abroad on the audit committee characteristics, financial reporting internal control deficiencies and the quality of accounting information on the current literature, theoretical analysis and empirical test conclusion the different important proposition, and not to consider the logic of refining and detailed analysis in the paper. Based on carding the offer, combined with China's special social background, basic research sample to 2008-2012 years in Shenzhen Stock Exchange main board listed companies, the empirical test of the audit committee characteristics, problems of internal governance of financial report internal control deficiencies of these two companies, as well as the relationship between the quality of accounting information. The first empirical analysis the conclusion is that the independence of the quality of accounting information and the characteristics of Audit Committee of Listed Companies in the professional and the duties and powers of guarantee degree of positive correlation in the empirical regression performance was not significant. On this basis, the article introduces the legal protection of investors and the degree of variables, variables and variables combined with the characteristics of audit committee cross variables. The conclusion is the experience of the quality of accounting information of listed companies cross variables with significant positive correlation, and the correlation between Along with the difference of the degree of legal protection of investors in different regions, and showing a different significance level. Secondly, when the listed company based on the existence of internal control deficiencies of financial reporting, the accounting information quality is relatively low; however, in the non mandatory disclosure, voluntary disclosure of internal control self assessment report, the initiative hire accounting firms qualified for the internal control of independent audit, and voluntary disclosure of audit opinion of the listed companies, the quality of accounting information is often higher. Finally, the independence of the audit committee, professional stronger, the higher the degree of implementation of duties and powers of the security of the listed companies, based on the existence probability of defects of internal control of financial reporting the low, and these listed companies are more willing to voluntarily disclose their internal control self assessment report, and take the initiative to hire an intermediary institution for internal control Audit and audit report. The overall structure of the paper consists of eight parts, briefly outlined as follows: the first chapter is introduction. Firstly, the research background of the article, the purpose and significance are briefly introduced. Then with the help of the diagram, image shown will be content and specific research methods. Finally expounds the innovation and research the inadequacies of the article. The second chapter is the literature review at home and abroad. According to the characteristics of the audit committee, the financial report of the internal control of accounting information quality defects of listed companies and three research questions were launched. Based on specific country, the domestic two party research combing and summarizing the experience. Finally, a brief comment on the three a study on the problems of the present research situation at home and abroad. The basic theoretical analysis carried out third chapters. This part from the theory of corporate governance, internal control theory and audit committee system Related to the basic theory. From the principal-agent theory, signaling theory perspective, the basic theory and correlative analysis of the financial report based on the defects in the internal control. From the contract theory, asymmetric information theory, the theoretical foundation of the theory of efficient market hypothesis of the quality of accounting information. The fourth chapter uses the method of normative research, separately from the members of the audit committee the form and the essence of the independence of the financial strength, professional knowledge and practical ability of or not and the articles of association of the company to the audit committee duties and powers of the definition of degree of logical characteristics, demonstrates the impact of the characteristics of the Audit Committee on the quality of accounting information of listed companies, and then puts forward the hypothesis in subsequent empirical study. Fifth chapter adopts normative research method, based on the definition of internal control deficiencies on financial report of listed company and its logical argument Correlation between the quality of accounting information. In this part, the article first defines the recognition of defects of internal control of financial reporting and standards based. Based on the analysis of influence on the quality of accounting information of internal defects control of financial report, and then put forward the hypothesis that the subsequent empirical study. The sixth chapter reviews the relevant provisions. On the audit committee of the basic standard >. Then, respectively from the members of the audit committee and the form of substantial independence of financial strength, professional knowledge and practical ability and Zhang Chengzhong of the audit committee duties and powers of the definition of degree of logical argument and financial reporting internal audit Committee control of defects or not, and whether the listed company voluntary disclosure of internal control information between the defects of related problems, and then put forward The following empirical research hypothesis. The seventh chapter is the empirical analysis. Firstly introduces the research sample, this paper selects the data source for the operational definition and selection method of variables, and then according to the nature of the dependent variable to determine the logistic regression model. The regression analysis of the characteristics of the audit committee and the quality of accounting information based on statistics. The financial report internal control deficiencies and the regression analysis of the quality of accounting information, analysis of the characteristics of audit committee and financial report internal control deficiencies. Finally regression test the robustness of the related. The eighth chapter is the conclusion and suggestion of policy. This part is based on an empirical analysis of the results of the preceding chapter, summary of policy recommendations and the final conclusion in the end. Summed up the research limitations and future direction of alternative research.

【學位授予單位】：天津財經(jīng)大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F275;F239.4

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2 畢馬威華振質(zhì)量控制和風險管理部中國公共政策和法規(guī)（監(jiān)管）事務(wù)主管合伙人 曾擔任美國證券交易委員會副總會計師 芮懷漣　畢馬威質(zhì)量控制和風險管理部中國公共政策和法規(guī)（監(jiān)管）事務(wù)主管 曾擔任國際審計與鑒證準則理事會高級技術(shù)經(jīng)理 王詩儀;強化公司治理應(yīng)建立高效審計委員會[N];中國證券報;2013年

3 張勝利 孫娜 丁寧 唐弋宇 陳丹 譯 鮑恩斯校;審計委員會工作細則[N];中國財經(jīng)報;2003年

4 張勝利 孫娜 丁寧 唐弋宇 陳丹譯 鮑恩斯校;審計委員會的審閱和理解[N];中國財經(jīng)報;2004年

5 張勝利、孫娜、丁寧、唐弋宇、陳丹譯，，鮑恩斯校;審計委員會成員的責任[N];中國財經(jīng)報;2004年

6 丁寧 唐戈宇 陳丹 張勝利 孫娜 鮑恩斯;審計委員會會議[N];中國財經(jīng)報;2004年

7 丁寧 唐戈宇 陳丹 張勝利 孫娜 鮑恩斯;一個合格的審計委員會[N];中國財經(jīng)報;2004年

8 丁寧 唐戈宇 陳丹 張勝利 孫娜 鮑恩斯;審計委員會的獨立性[N];中國財經(jīng)報;2004年

9 楊偉娜 董雨;建立一個高效的審計委員會[N];中國審計報;2004年

10 蘇曉麗;繆珩s

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