【摘要】：隨著資本市場的不斷發(fā)展,越來越多的人在股票、債券市場上進(jìn)行投資,來實(shí)現(xiàn)資本增值。尤其是在2014到2015年,中國股市經(jīng)歷大牛市,在證券公司開戶的人數(shù)創(chuàng)出新高,突破了歷史記錄。在這樣的大環(huán)境下,作為體現(xiàn)資本市場上市公司年報(bào)真實(shí)可靠性的審計(jì)工作,就變得尤為重要。近些年來,國內(nèi)外有許多學(xué)者都圍繞審計(jì)工作展開了不同方向的研究。我國資本市場成立于上世紀(jì)90年代,距今有20余年歷史。目前關(guān)于我國上市公司審計(jì)意見的研究大都著眼于總體上對(duì)各類意見的分析或某些因素的影響分析,針對(duì)較長時(shí)間跨度內(nèi)審計(jì)意見變化的相關(guān)研究還較少。本文通過梳理我國A股所有上市公司2005年到2015年的審計(jì)意見,發(fā)現(xiàn)上市公司的審計(jì)意見變化情況可以分為兩類,一類公司的審計(jì)意見幾乎從未改變或變化較小,如國電南瑞(600406),在研究期內(nèi)每年都獲得標(biāo)準(zhǔn)審計(jì)意見;另一類公司的審計(jì)意見變化頻繁,幾乎一年一變,如瑞茂迪(600180),2008年獲得帶強(qiáng)調(diào)事項(xiàng)段的無保留意見,2009年獲得無法表示意見,2010年到2011年獲得保留意見,2012年獲得標(biāo)準(zhǔn)無保留意見。經(jīng)過數(shù)據(jù)統(tǒng)計(jì)與分析,創(chuàng)新性的提出了審計(jì)意見穩(wěn)定性的概念,將審計(jì)意見變化不頻繁的情況稱為審計(jì)意見的穩(wěn)定,將審計(jì)意見變化頻繁的情況稱為審計(jì)意見的不穩(wěn)定。文章根據(jù)近十一年的審計(jì)意見數(shù)據(jù)變化情況將上市公司分為兩類,對(duì)審計(jì)意見不穩(wěn)定的公司進(jìn)行研究發(fā)現(xiàn),這類公司更容易被ST,也更偏向選擇本土事務(wù)所進(jìn)行審計(jì)。在國內(nèi)外文獻(xiàn)研究的基礎(chǔ)上,根據(jù)經(jīng)濟(jì)學(xué)原理,提出了可能影響上市公司審計(jì)意見穩(wěn)定性的四個(gè)因素。通過運(yùn)用SPSS軟件,結(jié)合上市公司各項(xiàng)數(shù)據(jù),對(duì)假設(shè)內(nèi)容進(jìn)行了相關(guān)性檢驗(yàn),得出資產(chǎn)負(fù)債率、總資產(chǎn)凈利率這些財(cái)務(wù)指標(biāo)變動(dòng)會(huì)顯著影響到公司審計(jì)意見的穩(wěn)定性,審計(jì)意見的穩(wěn)定性與財(cái)務(wù)狀況的變化相關(guān);與公司的股權(quán)結(jié)構(gòu)相關(guān),前十大股東的股權(quán)越分散,審計(jì)意見的穩(wěn)定性越差;與事務(wù)所的絕對(duì)變更相關(guān);與監(jiān)管處罰次數(shù)相關(guān)。根據(jù)研究結(jié)論,為報(bào)表使用者、上市公司以及事務(wù)所提出了相應(yīng)的建議。最后根據(jù)研究過程中注意到的問題與研究結(jié)果,提出了未來關(guān)于審計(jì)意見穩(wěn)定性可能的研究前景與方向。
[Abstract]:With the development of capital market, more and more people invest in stock and bond market to realize capital appreciation. In particular, between 2014 and 2015, China's stock market experienced a bull market, with the number of securities companies opening accounts at record highs. In such a big environment, it is particularly important to reflect the true reliability of the annual report of listed companies in the capital market. In recent years, many scholars at home and abroad have carried out different research on audit work. China's capital market was founded in the 90's of the last century, more than 20 years ago. At present, most of the researches on audit opinions of listed companies in our country focus on the analysis of various opinions or the influence of some factors in general, and there are few related studies on the changes of audit opinions over a long period of time. By combing the audit opinions of all A-share listed companies from 2005 to 2015, this paper finds that the changes of audit opinions of listed companies can be divided into two categories. Such as Guodian Nan Rui (600406), in the study period each year to obtain a standard audit opinion; The audit opinions of another group of companies changed frequently, almost every year, such as Ruymaodi (600180), which received an unqualified opinion with an emphasis paragraph in 2008, was not able to express an opinion in 2009, and qualified opinions from 2010 to 2011, Standard unqualified opinion was obtained in 2012. Through data statistics and analysis, the concept of audit opinion stability is innovatively put forward. The situation where audit opinion changes infrequently is called the stability of audit opinion, and the situation with frequent change of audit opinion is called the instability of audit opinion. According to the changes of audit opinion data in the past 11 years, this paper divides the listed companies into two categories. It is found that the companies with unstable audit opinions are more likely to be audited by ST, and prefer to audit their local firms. On the basis of domestic and foreign literature research, according to the principle of economics, this paper puts forward four factors that may affect the stability of audit opinion of listed companies. Through the use of SPSS software, combined with the data of listed companies, the correlation test of the hypotheses is carried out, and it is concluded that the change of financial indicators, such as asset-liability ratio and net interest rate of total assets, will significantly affect the stability of the audit opinion of the company. The stability of audit opinions is related to changes in financial position; It is related to the ownership structure of the company, the more the equity of the top ten shareholders is dispersed, the worse the stability of the audit opinion is; it is related to the absolute change of the firm; it is related to the times of supervision and punishment. According to the conclusion of the study, the paper puts forward the corresponding suggestions for report users, listed companies and firms. Finally, according to the problems and the research results, the future research prospect and direction on the stability of audit opinions are proposed.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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