【摘要】： 審計定價作為聯(lián)系被審計單位和注冊會計師的“經(jīng)濟紐帶”,不僅是會計師事務所和上市公司之間的產(chǎn)品交易價格,它同時又是會計師事務所和上市公司之間操縱價格能力以及由此反映的相互之間力量的博弈結(jié)果。 我國審計市場歷史短暫,跟發(fā)達國家相比還很不成熟。本文對我國審計市場運營模式進行研究,分別從審計市場內(nèi)部和外部剖析導致審計定價現(xiàn)狀的根源。另外,對會計師事務所和上市公司進行了博弈分析,揭露出我國審計市場運營模式存在的問題。 繼而,本文對我國審計定價相關性進行了定性分析。通過對審計市場的競爭程度、產(chǎn)品差異以及進入壁壘等市場條件和供需雙方進行分析,本文認為我國審計市場結(jié)構(gòu)更接近于壟斷競爭型,而寡頭壟斷是我國審計市場結(jié)構(gòu)的發(fā)展趨勢。 隨后,本文采用多元線性回歸分析的方法,對我國上市公司審計定價相關性進行了實證研究。通過分析,得出以下結(jié)論:總資產(chǎn)、合并報表子公司數(shù)、流動比率、長期負債率、近三年是否發(fā)生虧損、會計師事務所規(guī)模和審計任期對審計定價有顯著的影響。審計意見對審計定價有很大影響。而流動資產(chǎn)占資產(chǎn)總額比重、凈資產(chǎn)收益率、盈余管理跡象和地域因素對審計定價沒有顯著的影響。 最后從創(chuàng)造有效需求、加強審計定價監(jiān)管和培育寡占型審計市場結(jié)構(gòu)三方面對相關監(jiān)管部門提出了相應的政策性建議。
[Abstract]:Audit pricing, as the "economic link" between the audited unit and the certified public accountant, is not only the price of the product transaction between the accounting firm and the listed company, It is also a game result of the price manipulation ability between accounting firm and listed company and the mutual power reflected by it. Our country audit market history is short, compare with developed country is still very immature. This paper studies the operation mode of audit market in China and analyzes the causes of audit pricing from the internal and external aspects of audit market. In addition, the game analysis between accounting firms and listed companies reveals the problems existing in the operation mode of audit market in China. Then, this article carries on the qualitative analysis to our country audit pricing relevance. Based on the analysis of the competition degree of audit market, the difference of products and barriers to entry, and the demand and supply sides, this paper thinks that the audit market structure of our country is closer to the monopolistic competition type. And oligopoly is the development trend of audit market structure of our country. Then, this paper makes an empirical study on the correlation of audit pricing of listed companies in China by means of multiple linear regression analysis. Through analysis, the following conclusions are drawn: total assets, the number of subsidiaries in consolidated statements, current ratio, long-term debt ratio, whether there are losses in the last three years, the size of accounting firms and audit tenure have a significant impact on audit pricing. Audit opinions have a great impact on audit pricing. However, the proportion of current assets to total assets, the rate of return on net assets, the signs of earnings management and geographical factors have no significant influence on audit pricing. Finally, it puts forward the corresponding policy suggestions to the relevant regulatory authorities from three aspects: creating effective demand, strengthening audit pricing supervision and cultivating the structure of oligopolistic audit market.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4;F224

【引證文獻】

相關碩士學位論文 前3條

1 王敏;我國A股上市公司審計費用影響因素研究[D];北京交通大學;2011年

2 王懿君;基于審計師視角的審計定價影響因素研究[D];山西大學;2010年

3 趙智媛;新制度下我國上市公司內(nèi)部控制信息披露與審計定價的關系研究[D];北京交通大學;2012年

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本文編號：2331417