本文選題：公司治理 + 治理導(dǎo)向��； 參考：《西南財(cái)經(jīng)大學(xué)》2007年博士論文

【摘要】： 21世紀(jì)是公司治理的時(shí)代,當(dāng)前無論是學(xué)術(shù)界對于現(xiàn)代公司制度的研究,還是公司自身的相關(guān)工作都正圍繞著“治理”來安排和展開。后安然時(shí)代,公司治理浪潮的愈演愈烈以及隨之產(chǎn)生的對公司舞弊與審計(jì)失敗的廣泛關(guān)注,對審計(jì)學(xué)科發(fā)展產(chǎn)生了重大的影響。幾乎伴隨著每一次財(cái)務(wù)舞弊案件的發(fā)生或公司治理失敗的顯現(xiàn),審計(jì)人員都被推至風(fēng)口浪尖,從而促使我們必須在新的環(huán)境和背景下重新審視當(dāng)前審計(jì)的功能性定位和審計(jì)系統(tǒng)的制度性安排。 “公司治理”本質(zhì)上是對廣泛的利益相關(guān)者間各種契約關(guān)系為基礎(chǔ)的權(quán)、責(zé)、利的分配和約定,代理問題與契約不完全性是公司治理存在的條件和理論基礎(chǔ)。而從根本上說,審計(jì)契約也包含在企業(yè)組織的多元契約模型之中。尤其重要的是,審計(jì)契約作為企業(yè)其它契約的監(jiān)控工具而締結(jié),是用來監(jiān)控其他契約而參與到企業(yè)治理當(dāng)中的特殊契約。正是審計(jì)和治理在契約內(nèi)涵上的天然聯(lián)系使得以治理為目標(biāo)的審計(jì)導(dǎo)向觀得以確立。筆者認(rèn)為,對這種基于契約內(nèi)涵的治理思想來重新規(guī)范審計(jì)關(guān)系和指導(dǎo)審計(jì)行為的探討,無疑將為審計(jì)在當(dāng)前公司治理圖景下的新模式研究和審計(jì)在實(shí)踐中新角色定位提供重要的理論支持。 本研究著眼于公司治理全面實(shí)現(xiàn)的精神實(shí)質(zhì),針對現(xiàn)有審計(jì)模式無法全面有效適應(yīng)受托經(jīng)濟(jì)責(zé)任新的治理內(nèi)核要求的現(xiàn)狀,將審計(jì)視作公司治理的內(nèi)嵌機(jī)制,基于現(xiàn)有審計(jì)模式研究成果,提出治理導(dǎo)向?qū)徲?jì)的新型審計(jì)模式思維范式,即是以“治理”作為審計(jì)工作的目標(biāo)導(dǎo)向——審計(jì)工作為了實(shí)現(xiàn)全面治理而展開,以治理的思想來統(tǒng)御現(xiàn)代審計(jì)目標(biāo)、審計(jì)契約締結(jié)、審計(jì)組織構(gòu)架、審計(jì)活動(dòng)實(shí)施及審計(jì)管理等系統(tǒng)化的審計(jì)領(lǐng)域研究,并為此對治理導(dǎo)向?qū)徲?jì)模式的概念框架和實(shí)踐思路作了一定探討。 本研究的基本思路是:首先,通過對企業(yè)多元契約關(guān)系模型的構(gòu)建,解析受托經(jīng)濟(jì)責(zé)任新的治理內(nèi)涵要求,以此為理論基礎(chǔ)確立治理導(dǎo)向?qū)徲?jì)模式觀,并構(gòu)建治理導(dǎo)向?qū)徲?jì)模式的理論概念框架;其次,以治理導(dǎo)向?qū)徲?jì)模式觀為指導(dǎo)探討審計(jì)契約所應(yīng)當(dāng)具備的新的秩序內(nèi)涵,并具體區(qū)分為獨(dú)立審計(jì)契約和內(nèi)部審計(jì)契約,系統(tǒng)研究各自應(yīng)體現(xiàn)治理內(nèi)涵的契約性制度安排;而后探討治理導(dǎo)向?qū)徲?jì)模式實(shí)施的方法體系,即為治理導(dǎo)向?qū)徲?jì)契約的動(dòng)態(tài)運(yùn)行引入新的審計(jì)程序和技術(shù)方法;最終對內(nèi)外部審計(jì)在治理導(dǎo)向?qū)徲?jì)模式下協(xié)同作用發(fā)揮進(jìn)行統(tǒng)籌研究,從而形成了一次對治理導(dǎo)向?qū)徲?jì)模式的深入、系統(tǒng)的研究。 本研究分為八章。 第1章,導(dǎo)論。介紹了論文的研究背景、研究命題、文獻(xiàn)綜述以及研究路徑。 第2章,治理導(dǎo)向?qū)徲?jì)模式研究的理論框架。本章旨在構(gòu)建治理導(dǎo)向?qū)徲?jì)模式研究的整體性理論框架。首先,闡述新模式的理論基礎(chǔ),從企業(yè)契約關(guān)系模型構(gòu)建入手,以基礎(chǔ)契約關(guān)系中的具有治理內(nèi)涵的受托經(jīng)濟(jì)責(zé)任觀為理論依托,提出以治理實(shí)現(xiàn)為目標(biāo)安排審計(jì)契約締結(jié)和組織審計(jì)活動(dòng)開展的治理導(dǎo)向?qū)徲?jì)模式的思維范式,在理論上奠定了治理導(dǎo)向?qū)徲?jì)新模式的基石;而后通過分析公司治理與審計(jì)機(jī)制的內(nèi)在聯(lián)系,為后章具體探討治理導(dǎo)向獨(dú)立審計(jì)契約和內(nèi)部審計(jì)契約的秩序內(nèi)涵做了理論鋪墊;接著在辨析現(xiàn)有審計(jì)模式的基礎(chǔ)上提出本研究所指的治理導(dǎo)向?qū)徲?jì)模式的內(nèi)涵;最后構(gòu)建治理導(dǎo)向?qū)徲?jì)模式體系架構(gòu),從整體上提煉了本研究新審計(jì)模式的思路。 第3章,治理導(dǎo)向獨(dú)立審計(jì)契約秩序。本章是對治理導(dǎo)向?qū)徲?jì)模式下的獨(dú)立審計(jì)契約秩序進(jìn)行探討和研究。在回顧獨(dú)立審計(jì)契約歷史變遷路徑和治理內(nèi)涵拓展趨勢的基礎(chǔ)上,剖析當(dāng)前獨(dú)立審計(jì)契約現(xiàn)狀問題,確認(rèn)其在治理內(nèi)涵要求上的不足與缺陷,從而提出治理導(dǎo)向獨(dú)立審計(jì)契約的秩序體系內(nèi)涵,并進(jìn)一步通過引入獨(dú)立審計(jì)契約參與方的三方動(dòng)態(tài)博弈模型分析,為治理導(dǎo)向獨(dú)立審計(jì)契約效率提高途徑研究提供了依據(jù)。 第4章,獨(dú)立審計(jì)契約締結(jié)的實(shí)證研究。本章基于中國證券市場的獨(dú)立審計(jì)師選擇與公司治理特征變量的經(jīng)驗(yàn)證據(jù),對我國上市公司現(xiàn)實(shí)條件下不同治理特征的公司對獨(dú)立審計(jì)師選擇的實(shí)際影響因素予以檢驗(yàn),旨在從實(shí)證角度考察治理特征變量對獨(dú)立審計(jì)契約締結(jié)的影響,為治理導(dǎo)向獨(dú)立審計(jì)契約秩序建立提供實(shí)證支持。實(shí)證檢驗(yàn)結(jié)果表明獨(dú)立審計(jì)師選擇與治理因素之間總體上具有顯著相關(guān)性,說明獨(dú)立審計(jì)總體上具有了治理功效,可以起到外部治理機(jī)制作用。 第5章,治理導(dǎo)向內(nèi)部審計(jì)契約秩序。本章是對治理導(dǎo)向?qū)徲?jì)模式下的內(nèi)部審計(jì)契約秩序進(jìn)行探討和研究。本章研究思路與第三章的獨(dú)立審計(jì)契約秩序研究相類似,在回顧內(nèi)部審計(jì)契約歷史變遷路徑和治理內(nèi)涵拓展趨勢的基礎(chǔ)上,剖析當(dāng)前內(nèi)部審計(jì)契約現(xiàn)狀問題,確認(rèn)其在治理內(nèi)涵要求上的不足與缺陷,從而提出治理導(dǎo)向內(nèi)部審計(jì)契約的秩序體系內(nèi)涵,并結(jié)合內(nèi)部審計(jì)的特殊性,提出了治理導(dǎo)向內(nèi)部審計(jì)契約效率提高的途徑。 第6章,治理導(dǎo)向?qū)徲?jì)方法體系。治理導(dǎo)向?qū)徲?jì)模式的邏輯起點(diǎn)在于公司的治理水平將影響會(huì)計(jì)信息系統(tǒng)的信息加工過程和信息生成質(zhì)量,進(jìn)而增大審計(jì)風(fēng)險(xiǎn)、影響審計(jì)質(zhì)量。因此,在審計(jì)工作開展過程中,首先以對公司治理水平分析為基礎(chǔ),按照所確認(rèn)的治理缺陷對決策和管理環(huán)節(jié)控制所造成的影響進(jìn)行范圍和程度認(rèn)定,估算可能產(chǎn)生的審計(jì)風(fēng)險(xiǎn)和確定審計(jì)測試重點(diǎn)、安排審計(jì)資源等。本章具體介紹了治理導(dǎo)向?qū)徲?jì)的方法流程、治理分析評價(jià)方法、治理風(fēng)險(xiǎn)水平控制標(biāo)準(zhǔn)與環(huán)節(jié)審計(jì)目標(biāo)制定以及現(xiàn)有的一些相關(guān)技術(shù)手段等。 第7章,治理導(dǎo)向?qū)徲?jì)方法運(yùn)用的實(shí)證研究。本章通過對治理評價(jià)與審計(jì)意見結(jié)論間相關(guān)性的實(shí)證檢驗(yàn),為治理導(dǎo)向?qū)徲?jì)方法體系的應(yīng)用提供經(jīng)驗(yàn)數(shù)據(jù)支撐并為此提出相應(yīng)的政策性建議。本研究結(jié)果表明審計(jì)意見形成與公司治理水平之間存在顯著的正相關(guān)性,說明審計(jì)意見形成的過程中對治理水平的分析具有很高的依賴性,所以,建立在治理分析基礎(chǔ)上的治理導(dǎo)向?qū)徲?jì)模式的方法體系將可能更有效發(fā)揮審計(jì)治理功效。 第8章,治理導(dǎo)向內(nèi)外部審計(jì)契約的統(tǒng)籌研究。本章綜合性的探討了治理導(dǎo)向?qū)徲?jì)模式下內(nèi)外部審計(jì)一體化的統(tǒng)籌研究,包括內(nèi)外部審計(jì)邊界、分工合作的新秩序模式和提高協(xié)同性的方法途徑等,完成了治理導(dǎo)向?qū)徲?jì)模式下內(nèi)外部審計(jì)系統(tǒng)協(xié)同治理效用發(fā)揮的研究。 本研究的主要?jiǎng)?chuàng)新點(diǎn)在于: 第一,本研究以契約分析和受托經(jīng)濟(jì)責(zé)任的治理內(nèi)涵解析為切入點(diǎn),在現(xiàn)有審計(jì)模式理論成果的基礎(chǔ)上,提出以治理為目標(biāo)的治理導(dǎo)向?qū)徲?jì)模式理論命題。審計(jì)模式的變革是對審計(jì)思維方式的發(fā)展,在治理圖景下,對審計(jì)模式的創(chuàng)新思考是本研究的主要?jiǎng)?chuàng)新點(diǎn)之一,以治理為目標(biāo)導(dǎo)向系統(tǒng)的構(gòu)建審計(jì)模式在當(dāng)前的審計(jì)領(lǐng)域研究中尚不多見,但這種研究卻一定程度上為審計(jì)學(xué)科研究開拓了新的思路,“治理導(dǎo)向?qū)徲?jì)模式研究”的命題提出具有一定的創(chuàng)新性。 第二,本研究針對治理導(dǎo)向?qū)徲?jì)模式的理論命題,系統(tǒng)探討和構(gòu)建了治理導(dǎo)向?qū)徲?jì)模式的理論框架和模式內(nèi)涵。在一個(gè)具有創(chuàng)新性的研究命題探討中,本研究通過較為系統(tǒng)深入的研究,發(fā)展了一些具有理論和實(shí)踐意義的學(xué)術(shù)觀點(diǎn):(1)從契約角度入手,構(gòu)建企業(yè)多元契約網(wǎng)絡(luò)模型,由此發(fā)展了具有治理內(nèi)涵的受托經(jīng)濟(jì)責(zé)任觀,從而為深度解析治理和審計(jì)的天然聯(lián)系、構(gòu)建治理導(dǎo)向?qū)徲?jì)模式奠定了理論基石;(2)以確保實(shí)現(xiàn)企業(yè)多元利益相關(guān)主體的全面治理為目標(biāo),提出治理導(dǎo)向?qū)徲?jì)模式觀,并構(gòu)建了系統(tǒng)的理論體系框架,確立新的審計(jì)思維范式;(3)以治理導(dǎo)向?qū)徲?jì)觀為指導(dǎo)拓展了新模式下內(nèi)外部審計(jì)契約秩序內(nèi)涵;(4)初步探索了治理導(dǎo)向?qū)徲?jì)模式下的審計(jì)方法體系;(5)采用實(shí)證研究的方式分別對公司治理特征變量與審計(jì)契約締結(jié)、公司治理水平與審計(jì)意見相關(guān)性進(jìn)行研究,具有一定學(xué)術(shù)價(jià)值;(6)以全面治理目標(biāo)為引導(dǎo),對治理導(dǎo)向?qū)徲?jì)模式下內(nèi)外部審計(jì)一體化的分工合作秩序予以統(tǒng)籌研究。 第三,本研究采用了規(guī)范與實(shí)證相結(jié)合的研究范式對治理導(dǎo)向?qū)徲?jì)模式的命題進(jìn)行了系統(tǒng)深入的探討,在本研究領(lǐng)域的研究方法上具有一定的創(chuàng)新性。在規(guī)范分析中融合了演繹推理、歸納總結(jié)、類比分析、模型設(shè)定等多種研究方式,綜合運(yùn)用了契約經(jīng)濟(jì)學(xué)、博弈論、概率論等多學(xué)科理論成果,對審計(jì)領(lǐng)域命題進(jìn)行了研究;在實(shí)證分析中主要采用檔案式研究,運(yùn)用公開市場數(shù)據(jù),構(gòu)建回歸分析模型對研究命題予以實(shí)證數(shù)據(jù)檢驗(yàn),很好的支持和拓展了研究結(jié)論。
[Abstract]:The twenty-first Century is the time of corporate governance. At present, whether it is the study of the modern corporate system in the academic world, or the related work of the company itself is arranged and launched around the "governance". In the post Enron era, the wave of corporate governance is becoming more and more intense, as well as the extensive concern of the corporate fraud and audit failure. The development of the Department has a great impact. With the emergence of every financial fraud case or the emergence of the failure of corporate governance, the auditors have been pushed to the tip of the wind. Thus, we must reexamine the functional orientation of the current audit and the institutional arrangements of the audit system in the new environment and background.
"Corporate governance" is essentially the right, responsibility, profit distribution and agreement based on various contractual relations among the wide range of stakeholders. Agency problem and contract incompleteness are the conditions and theoretical basis for the existence of corporate governance. And, fundamentally, audit contracts are also included in the multi contract model of enterprise organizations. The audit contract is concluded as a monitoring tool for the other contracts of the enterprise. It is a special contract used to monitor other contracts and participate in the governance of the enterprise. It is the natural connection of audit and governance in the connotation of the contract that makes the audit orientation on the goal of governance. The writer thinks that the governance thinking based on the connotation of the contract is considered. The discussion of re standardizing the audit relationship and guiding the audit behavior will undoubtedly provide important theoretical support for the new model research and audit in the current corporate governance and the orientation of new roles in the practice.
This research focuses on the spiritual essence of the overall realization of corporate governance, and aims at the current situation that the existing audit mode can not fully and effectively adapt to the new governance core requirements of the entrusted economic responsibility. It regards the audit as the embedded mechanism of the corporate governance, based on the existing audit model research results, and puts forward a new mode of thinking paradigm for the governance oriented audit. It takes "governance" as the goal orientation of audit work - audit work is carried out in order to achieve comprehensive governance, and the concept of governance is used to govern modern audit objectives, audit contract Association, audit organization framework, audit activities implementation and audit management, and the concept of governance oriented auditing model is also studied. The framework and practical ideas are discussed.
The basic ideas of this study are as follows: first, through the construction of the multi contractual relationship model of enterprises and the analysis of the new governance connotation requirements of the entrusted economic responsibility, the concept of governance oriented auditing model is established on the basis of the theory and the theoretical conceptual framework of the governance oriented audit model is constructed. Secondly, the governance oriented audit model view is the guidance of the discussion. The new order connotations should be included in the contract, and it is specifically divided into independent audit contract and internal audit contract. The system studies the contractual arrangements which should reflect the connotation of governance, and then discusses the method system for the implementation of the governance oriented audit model, that is, the introduction of new audit procedures for the dynamic operation of the governance oriented audit contract and the introduction of new audit procedures. Technical methods; finally, the coordination of internal and external audit under the governance oriented audit mode is studied in a comprehensive way, thus forming a thorough and systematic study of the governance oriented audit model.
This study is divided into eight chapters.
The first chapter, introduction, introduces the research background, research proposition, literature review and research path.
The second chapter is the theoretical framework of the research on the governance oriented audit model. This chapter aims to construct the overall theoretical framework of the research on the governance oriented audit model. Firstly, it expounds the theoretical basis of the new model, starting with the construction of the enterprise contract relationship model, and puts forward the theory of the theory of the entrusted economic responsibility in the basic contract relationship. The thinking paradigm of governance oriented auditing mode which aims at arranging audit contracts and organizing audit activities, establishes the cornerstone of the new model of governance oriented audit in theory, and then analyzes the internal relationship between corporate governance and audit mechanism, and discusses the independent audit contract and internal audit for the latter chapter. The connotation of the order of the contract is made a theoretical basis, and then the connotation of the governance oriented audit model is proposed on the basis of the existing audit mode. Finally, the system framework of governance oriented audit model is constructed, and the new audit mode of this research is extracted from the whole.
The third chapter, governance oriented independent audit contract order. This chapter discusses and studies the independent audit contract order under the governance oriented audit mode. On the basis of reviewing the historical change path of the independent audit contract and the development trend of the governance connotation, this chapter analyzes the current independent audit contract problem and confirms its requirement on the governance connotation. In this way, we put forward the connotation of the order system of governance oriented independent audit contract, and further analyze the three party dynamic game model which introduces the independent audit contract, and provide the basis for the research on the efficiency improvement approach of the governance oriented independent audit contract.
The fourth chapter is an empirical study on the conclusion of independent audit contract. Based on the empirical evidence of Independent Auditor Selection and corporate governance characteristic variables in China's securities market, this chapter examines the actual impact of different corporate governance characteristics on the choice of independent auditors under the actual conditions of Chinese listed companies, aiming to examine governance from an empirical perspective. The effect of characteristic variables on the independent audit contract association provides an empirical support for the establishment of governance oriented independent audit contract order. The empirical test results show that the Independent Auditor Selection and the governance factors have a significant correlation in general, indicating that the independent audit has the effect of governance in general and can play the role of the external governance mechanism.
The fifth chapter, governance oriented internal audit contract order. This chapter is a discussion and Research on the internal audit contract order under the governance oriented audit mode. This chapter is similar to the study of the independent audit contract order in the third chapter. On the basis of reviewing the history of internal audit contract and the development trend of the connotation of governance, this chapter analyses the development trend of internal audit contract. At present, the current situation of internal audit contract, confirms its deficiencies and defects in the requirement of governance, and puts forward the connotation of the order system of the governance oriented internal audit contract, and combines the particularity of the internal audit, and puts forward the ways to improve the efficiency of the governance oriented internal audit contract.
The sixth chapter is the system of governance oriented audit method. The logical starting point of the governance oriented audit model is that the corporate governance level will affect the process of information processing and the quality of information generation in the accounting information system, and then increase the audit risk and affect the audit quality. Therefore, in the process of the audit work, the analysis of the corporate governance level is the basis for the analysis of the corporate governance. On the basis of the confirmation, the scope and degree of the impact on the control and management of the decision and management are identified, the possible audit risks are estimated, the key points of the audit test are determined, and the audit resources are arranged. This chapter introduces the method flow of the governance oriented audit, the management analysis and evaluation method, and the control of the risk level control. Standards and links audit objectives, as well as existing related technical means.
The seventh chapter, empirical research on the application of governance oriented audit method. This chapter provides empirical data support for the application of governance oriented audit method system and puts forward relevant policy suggestions through empirical test on the correlation between governance evaluation and audit opinion conclusion. The results show that the audit opinion is formed and the level of corporate governance. There is a significant positive correlation between them, which indicates that the process of audit opinion is highly dependent on the analysis of the level of governance. Therefore, the method system of governance oriented auditing model based on the governance analysis will be more effective to play the effectiveness of audit governance.
The eighth chapter, the overall research of governance oriented internal and external audit contract. This chapter comprehensively discusses the overall research on the integration of internal and external audit under the governance oriented audit mode, including the internal and external audit boundaries, the new order mode of the division of work and cooperation and the ways to improve the synergy, and the internal and external audit under the governance oriented audit mode. Research on the utility of system synergistic governance.
The main innovation of this study is:
First, this study is based on the analysis of contract analysis and the governance of entrusted economic responsibility. On the basis of the theoretical results of the existing audit model, the thesis puts forward the theoretical proposition of governance oriented audit model, which aims at governance. The reform of audit mode is the development of the mode of audit thinking, and the innovation of audit mode is thought under the view of governance. The examination is one of the main innovation points of this study. The construction audit mode with the governance as the target oriented system is still rare in the current research field of audit, but this kind of research has opened up a new idea for the research of the audit discipline to some extent, and the proposition of "governance oriented audit model" has a certain innovation.
Second, this study aims at the theoretical propositions of the governance oriented audit model, and systematically discusses and constructs the theoretical framework and pattern connotation of the governance oriented audit model. In an innovative research proposition discussion, this research has developed a number of academic views with theoretical and practical significance through a more systematic and in-depth study: (1) From the angle of contract, the multi contract network model of enterprise is constructed, which develops the concept of entrusted economic responsibility with the connotation of governance, which lays a theoretical foundation for the deep analysis of the natural connection of governance and audit and the construction of the governance oriented audit model. (2) to ensure the comprehensive governance of the multiple stakeholders in the enterprise as a goal, The concept of governance oriented audit model, and the construction of the system theoretical framework, the establishment of a new paradigm of audit thinking; (3) the concept of governance oriented audit to expand the connotation of the internal and external audit contract under the guidance of the new model; (4) preliminary exploration of the audit method system under the governance oriented audit mode; (5) the use of empirical research to the public respectively to the public The company governance characteristic variables and audit contract are concluded, the level of corporate governance is related to the audit opinion, and it has some academic value. (6) guided by the overall governance goal, the cooperation and cooperation order of the integrated internal and external audit under the governance oriented audit mode is studied.
Third, this research adopts the normative and empirical research paradigm to make a systematic and thorough discussion on the propositions of the governance oriented audit model, and has a certain innovation in the research methods of this field. In the normative analysis, it combines deductive reasoning, inductive summary, analogy analysis, model setting and so on. Using the theory of contract economics, game theory, probability theory and other multi-disciplinary achievements, the thesis has been studied in the field of audit. In the empirical analysis, the main use of archival research, the use of open market data, and the construction of regression analysis model to test the research proposition, support and expand the conclusion of the research.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

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