本文選題：人力資本 + 審計(jì)行為特征　； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 人力資本的審計(jì)行為特征是注冊會計(jì)師審計(jì)制度安排的基礎(chǔ)。本文在系統(tǒng)研究人力資本的審計(jì)行為特征基礎(chǔ)上,從理論上設(shè)計(jì)了適應(yīng)這些行為特征的審計(jì)制度安排。之后,通過現(xiàn)實(shí)考察發(fā)現(xiàn)現(xiàn)行審計(jì)制度安排存在諸多問題,從而有的放矢地提出改進(jìn)我國審計(jì)管理制度安排的若干建議。 本文的主要觀點(diǎn)與創(chuàng)新包括:(1)系統(tǒng)研究了人力資本的審計(jì)行為特征。審計(jì)師是經(jīng)濟(jì)人,以經(jīng)濟(jì)利益最大化為目標(biāo),那么他就可能濫接審計(jì)業(yè)務(wù),在審計(jì)執(zhí)行過程中就可能不恰當(dāng)?shù)貓?zhí)行審計(jì)程序,同時(shí)由于委托代理關(guān)系的存在導(dǎo)致信息不對稱,審計(jì)師還有可能出具虛假的審計(jì)報(bào)告;由于人力資本不可分離,注冊會計(jì)師的創(chuàng)新力需要激勵(lì),同時(shí)由于人力資本不可抵押,這種創(chuàng)新力為事務(wù)所帶來收益具有風(fēng)險(xiǎn)性,因此創(chuàng)新力也需要適當(dāng)約束。(2)針對人力資本的審計(jì)行為特征從理論上設(shè)計(jì)相適應(yīng)的制度安排。事務(wù)所剩余收益分配安排應(yīng)以按資分配為主,同時(shí)為激勵(lì)和約束具有創(chuàng)新能力的人力資本,應(yīng)以按知分配保證人力資本的剩余收益索取權(quán)。按知分配數(shù)額由按資分配數(shù)額擠兌得出,并具體用模型分步驟介紹了分配程序和方法;為保證審計(jì)師的專業(yè)能力和職業(yè)道德,需要對審計(jì)師進(jìn)行準(zhǔn)入管制;由于審計(jì)師是經(jīng)濟(jì)人,對審計(jì)師要進(jìn)行行為管制。(3)提出改進(jìn)我國審計(jì)制度安排的若干建議。為激勵(lì)人力資本創(chuàng)新并約束過度創(chuàng)新,我們提議以按知分配實(shí)現(xiàn)對人力資本的剩余收益分配,構(gòu)建事務(wù)所的激勵(lì)與約束機(jī)制,并用數(shù)學(xué)模型討論了約束的適當(dāng)性問題;對于審計(jì)師準(zhǔn)入標(biāo)準(zhǔn)過低,我們分別從會計(jì)師事務(wù)所、注冊會計(jì)師、事務(wù)所合伙人提出了建議;對于審計(jì)師行為管制的不合理,我們提議建立以獨(dú)立監(jiān)管為主、行業(yè)自律為支撐的行業(yè)監(jiān)管,同時(shí)加大執(zhí)業(yè)檢查和懲罰力度。
[Abstract]:The auditing behavior of human capital is the basis of CPA audit system arrangement. On the basis of systematically studying the auditing behavior characteristics of human capital, this paper theoretically designs the audit system arrangement which adapts to these behavioral characteristics. After that, the author finds out that there are many problems in the arrangement of the current audit system, and puts forward some suggestions to improve the arrangement of the audit management system in China. The main viewpoints and innovations of this paper include: 1) systematically study the auditing behavior characteristics of human capital. The auditor is an economic person, whose goal is to maximize the economic benefits, so he may overtake the audit business and execute the audit procedure improperly in the course of audit execution. At the same time, the existence of the principal-agent relationship leads to asymmetric information. Auditors may also issue false audit reports; since human capital is inseparable, the innovation of certified public accountants needs to be encouraged, and since human capital is not mortgaged, this innovation power brings risks to the firm's earnings. Therefore, innovation also needs to be restrained appropriately. The distribution arrangement of the residual income of the firm should be based on the distribution of capital, at the same time, to encourage and restrain the human capital with innovative ability, and to guarantee the claim of the residual income of the human capital by the distribution of knowledge. The amount of distribution according to knowledge is derived from the run on the amount allocated according to capital, and the allocation procedure and method are introduced step by using the model, in order to ensure the professional competence and professional ethics of auditors, it is necessary to regulate the access of auditors. As the auditor is an economic person, some suggestions are put forward to improve the arrangement of audit system in our country. In order to stimulate the innovation of human capital and restrain excessive innovation, we propose to realize the distribution of surplus income to human capital by distribution according to knowledge, and construct the incentive and constraint mechanism of firm, and discuss the appropriateness of constraint by mathematical model. With regard to the low admission standards for auditors, we have put forward suggestions from accounting firms, certified public accountants, and partners of firms, respectively; we propose to establish independent supervision as the basis for the unreasonable regulation of auditors' conduct. Industry self-discipline for the support of industry supervision, while increasing the practice of inspection and punishment.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李冬偉;伍玲;;人力資本與審計(jì)質(zhì)量關(guān)系實(shí)證研究[J];財(cái)會通訊;2011年33期

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本文編號：1885616