本文選題：離任審計(jì)　切入點(diǎn)：上市公司　出處：《遼寧大學(xué)》2016年碩士論文

【摘要】：從我國資本市場的發(fā)展速度來看,我國企業(yè)的國際化水平日益加劇。人民幣加入SDR、亞洲基礎(chǔ)設(shè)施銀行的建立都意味著我國在國際資本市場上占據(jù)著越來越重要的地.,人民幣“入籃”刺激著進(jìn)出口企業(yè).各大公司紛紛謀求在資本市場上一席之位,為了能在資本市場上站穩(wěn)腳跟、謀求一席之位,上市便是每個(gè)公司紛紛采取的手段。伴隨著上市公司數(shù)量的增加,公司所暴露出的違規(guī)現(xiàn)象也隨之增多。公司內(nèi)部財(cái)務(wù)丑聞、產(chǎn)品造假等問題頻出。上市公司管理人員是解決公司出現(xiàn)問題,引導(dǎo)公司發(fā)展方向的重要指導(dǎo)力量。從2015年初到2016年初已有106家上市公司的上百名高管提出了離職申請(qǐng),其人員大多是在企業(yè)掌管重要職能的管理人員。上市公司高層掌握著公司的機(jī)要文件。頻繁的高管輪換不利于高管掌握公司狀況,高管離任之間的對(duì)接也容易存在問題。因此,離任審計(jì)作為對(duì)上市公司高層的最后一道檢查便顯得尤為重要。在每個(gè)高管離任之前對(duì)其在任期間的工作狀況和財(cái)務(wù)狀況進(jìn)行一定的調(diào)查,保證其離任時(shí)不再掌握公司核心材料、財(cái)務(wù)方面也沒有問題是對(duì)離任高管的尊重也是對(duì)公司未來發(fā)展負(fù)責(zé)任應(yīng)有的態(tài)度。對(duì)上市公司董事長的離任審計(jì)有利于完善上市公司的管理機(jī)制,規(guī)范上市公司高層行為,促使上市公司董事長對(duì)自己行為嚴(yán)格控制。本論文根據(jù)NF公司的董事長離任審計(jì)情況為例,對(duì)一些上市公司高管的離任審計(jì)可能出現(xiàn)的問題進(jìn)行研究。NF公司為上市公司,對(duì)其公司董事長離任審計(jì)的研究探討有利于為以后的其他上市公司高層離任審計(jì)工作展開提供借鑒意義。在NF公司董事長遞交辭呈后,相關(guān)部門對(duì)其進(jìn)行離任審計(jì),在審計(jì)過程中發(fā)現(xiàn)了重大審計(jì)風(fēng)險(xiǎn),審計(jì)工作者積極調(diào)查,最終查出了其董事長相關(guān)的腐敗問題。腐敗案件一出,雖然公司股價(jià)大幅度下降,但是可以對(duì)于公司未來的整頓改造和發(fā)展具有重要意義。NF公司董事長離任審計(jì)問題具有一定的典型性,是在上市公司發(fā)展過程中高管群中很容易出現(xiàn)的問題。因此,通過此案例的分析了解可以讓我們認(rèn)識(shí)上市公司發(fā)展過程中高管群中可能出現(xiàn)的問題,也能認(rèn)識(shí)到離任審計(jì)的重要性,加強(qiáng)和重視離任審計(jì)并將離任審計(jì)的的作用發(fā)揮到最大化,為上市公司的未來發(fā)展保駕護(hù)航。
[Abstract]:Judging from the development speed of our country's capital market, the internationalization level of our country's enterprises is becoming more and more serious.The establishment of Asian infrastructure banks means that China occupies an increasingly important place in the international capital market, and RMB "entry basket" stimulates import and export enterprises.In order to get a firm foothold in the capital market and seek a seat in the capital market, the listing is the means that each company adopts one after another.With the increase of the number of listed companies, the company exposed the phenomenon of violations also increased.The company's internal financial scandals, product fraud and other problems frequently.The managers of listed companies are the important guiding force to solve the problems and guide the development of the companies.From the beginning of 2015 to the beginning of 2016, more than 100 executives of 106 listed companies, mostly managers who are in charge of important functions in the company, have applied for their leave.The top management of the listed company holds the confidential documents of the company.Frequent executive rotation is not conducive to executives to grasp the situation of the company, the docking between the departure of executives is also easy to have problems.Therefore, the outgoing audit as the last check of listed companies is particularly important.Conduct a survey of each executive's work and financial status during his tenure before leaving office to ensure that he is no longer in possession of the company's core materials at the time of his departure.Nor is it a financial problem that respect for outgoing executives is a responsible attitude towards the future of the company.The audit of the outgoing chairman of the listed company is conducive to perfecting the management mechanism of the listed company, standardizing the high-level behavior of the listed company, and promoting the chairman of the listed company to strictly control his own behavior.In this paper, according to the audit situation of the chairman of NF company, this paper studies the problems that may occur in the audit of senior executives of some listed companies. NF company is a listed company.The research on the outgoing audit of the chairman of the company is helpful to provide reference for the other listed companies in the future.After the chairman of NF company submitted his resignation, the relevant departments carried out the audit of his departure, in the process of audit found a major audit risk, the auditor actively investigated, and finally found its chairman related to corruption.As soon as corruption cases occur, although the share price of the company has dropped substantially, it can be of great significance to the future rectification, transformation and development of the company. The audit of the departure of the chairman of the board of directors of NF company is of certain typicality.Is in the listed company development process in the high management group very easy to appear the question.Therefore, through the analysis of this case, we can understand the problems that may occur in the development of listed companies, but also recognize the importance of outgoing audit.Strengthen and attach importance to the outgoing audit and maximize the role of the outgoing audit to ensure the future development of listed companies.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.47

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