本文選題：上市公司　切入點(diǎn)：代理理論　出處：《山東大學(xué)》2006年碩士論文

【摘要】：歷史發(fā)展到21世紀(jì)，我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)在取得快速發(fā)展與長(zhǎng)足進(jìn)步的同時(shí)也暴露出了一系列嚴(yán)重的問(wèn)題。隨著國(guó)內(nèi)新老三案及銀廣廈事件等特大財(cái)務(wù)舞弊案件的曝光，獨(dú)立審計(jì)質(zhì)量受到社會(huì)各界前所未有的關(guān)注。審計(jì)職業(yè)界陷入了訴訟爆炸時(shí)代，，聲譽(yù)受到嚴(yán)重置疑，審計(jì)所起到的作用與社會(huì)公眾期望的差距越來(lái)越大，加強(qiáng)我國(guó)獨(dú)立審計(jì)質(zhì)量的研究乃當(dāng)務(wù)之急。 本文以委托代理理論為起點(diǎn)，運(yùn)用經(jīng)濟(jì)學(xué)理論，對(duì)我國(guó)獨(dú)立審計(jì)質(zhì)量現(xiàn)狀進(jìn)行分析，從上市公司審計(jì)需求、獨(dú)立審計(jì)供給以及審計(jì)監(jiān)管三個(gè)角度，得出了導(dǎo)致我國(guó)獨(dú)立審計(jì)質(zhì)量低下的深層次原因：政府的過(guò)度介入以及公司治理結(jié)構(gòu)的不完善導(dǎo)致證券市場(chǎng)對(duì)高審計(jì)質(zhì)量的有效需求不足；審計(jì)聘任制度扭曲，審計(jì)市場(chǎng)結(jié)構(gòu)不合理，對(duì)違規(guī)行為的法律約束不足，導(dǎo)致高質(zhì)量審計(jì)服務(wù)的供給失效；行業(yè)監(jiān)管體制的不完善，虛假審計(jì)報(bào)告難以及時(shí)發(fā)現(xiàn)。最后針對(duì)上述原因，本文提出了當(dāng)前應(yīng)創(chuàng)造對(duì)高審計(jì)質(zhì)量服務(wù)資源需求和主動(dòng)供給的制度環(huán)境，加強(qiáng)行業(yè)監(jiān)管，切實(shí)提高獨(dú)立審計(jì)質(zhì)量，并給出了若干對(duì)策和建議。 本文主要采用規(guī)范研究與案例分析相結(jié)合的研究方法，按照提出問(wèn)題——分析問(wèn)題——解決問(wèn)題的步驟來(lái)組織和構(gòu)建，全文共分五部分： 1 導(dǎo)論主要對(duì)本文的研究背景、論文的框架結(jié)構(gòu)、研究方法，并簡(jiǎn)要介紹國(guó)內(nèi)外關(guān)于審計(jì)質(zhì)量方面的研究現(xiàn)狀。 2 獨(dú)立審計(jì)質(zhì)量概述。通過(guò)對(duì)審計(jì)服務(wù)市場(chǎng)中委托代理關(guān)系及信息不對(duì)稱(chēng)現(xiàn)象的分析探究了該市場(chǎng)中注冊(cè)會(huì)計(jì)師的“逆向選擇”和“道德風(fēng)險(xiǎn)”問(wèn)題，為獨(dú)立審計(jì)質(zhì)量研究提供了理論支持。 3 我國(guó)獨(dú)立審計(jì)質(zhì)量現(xiàn)狀分析。通過(guò)對(duì)我國(guó)審計(jì)監(jiān)管部門(mén)近年所查處和披露的審計(jì)質(zhì)量問(wèn)題并選取典型案例進(jìn)行分析，揭示了我國(guó)獨(dú)立審計(jì)質(zhì)量的現(xiàn)狀。 4 獨(dú)立審計(jì)質(zhì)量現(xiàn)狀的成因分析。通過(guò)審計(jì)服務(wù)市場(chǎng)中上市公司對(duì)高質(zhì)量的審計(jì)需求不足、高審計(jì)質(zhì)量的供給失效及審計(jì)質(zhì)量監(jiān)管體系的不完善三方面探討了我國(guó)獨(dú)立審計(jì)質(zhì)量低下的原因。 5 提高獨(dú)立審計(jì)質(zhì)量的途徑。針對(duì)審計(jì)質(zhì)量低下的具體原因，本文就如何提高我國(guó)審計(jì)質(zhì)量提出了若干對(duì)策和建議。
[Abstract]:In the 21st century, the CPA industry of our country has made rapid development and great progress, at the same time, it has also exposed a series of serious problems. The quality of independent audit has received unprecedented attention from all walks of life. The auditing profession has fallen into an era of litigation explosion, its reputation has been seriously questioned, and the gap between the role of audit and the expectations of the public is increasing. It is urgent to strengthen the research on the quality of independent audit in our country. Based on the principal-agent theory and the economic theory, this paper analyzes the current situation of independent audit quality in China, from three angles: audit demand, independent audit supply and audit supervision. The reasons for the low quality of independent audit in China are as follows: excessive government intervention and imperfect corporate governance structure lead to insufficient effective demand for high audit quality in the securities market, and the audit appointment system is distorted. The structure of audit market is unreasonable and the legal restriction on illegal behavior is insufficient, which leads to the failure of the supply of high-quality audit services, the imperfect supervision system of the industry, and the difficulty of finding false audit reports in time. Finally, in view of the above reasons, This paper puts forward that we should create the system environment for the demand and active supply of high audit quality service resources, strengthen the industry supervision and improve the independent audit quality, and give some countermeasures and suggestions. This paper mainly adopts the research method of combining normative research with case analysis, and organizes and constructs according to the steps of putting forward problem-analyzing problem-solving problem. The full text is divided into five parts:. 1 the introduction mainly introduces the research background, the frame structure and the research method of this paper, and briefly introduces the current situation of the research on audit quality at home and abroad. (2) an overview of the quality of independent audit. By analyzing the principal-agent relationship and information asymmetry in the audit service market, this paper probes into the "adverse selection" and "moral hazard" of certified public accountants in this market. It provides theoretical support for the study of independent audit quality. (3) analyzing the current situation of independent audit quality in China. By analyzing the audit quality problems investigated and disclosed by our audit supervision department in recent years and selecting typical cases, this paper reveals the present situation of independent audit quality in China. (4) cause analysis of the present situation of independent audit quality. Through the audit service market, the listed companies have insufficient demand for high quality audit. This paper discusses the reasons for the low quality of independent audit in China from three aspects: the failure of supply of high audit quality and the imperfection of audit quality supervision system. 5 ways to improve the quality of independent audit. In view of the concrete reasons of the low quality of audit, this paper puts forward some countermeasures and suggestions on how to improve the quality of audit in our country.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 李冬冬;審計(jì)客戶(hù)重要性對(duì)獨(dú)立審計(jì)質(zhì)量影響的實(shí)證研究[D];西南財(cái)經(jīng)大學(xué);2009年

2 王仲祥;上市公司獨(dú)立審計(jì)質(zhì)量研究[D];天津師范大學(xué);2012年

3 張文越;我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量差異研究[D];吉林財(cái)經(jīng)大學(xué);2012年

本文編號(hào)：1676064