【摘要】：近幾年來，我國證券市場上上市公司資產(chǎn)交易活動快速發(fā)展。越來越多的上市公司相互之間開始進行資產(chǎn)交易以優(yōu)化資產(chǎn)結(jié)構(gòu)，提高企業(yè)業(yè)績。而關(guān)聯(lián)方資產(chǎn)交易在其中占有重大比例。一方面由于關(guān)聯(lián)方之間的特殊關(guān)系（關(guān)聯(lián)方之間的交易能夠在一定程度上減少搜尋、比較、談判的費用以及違約風(fēng)險）使得關(guān)聯(lián)方資產(chǎn)交易可以節(jié)約交易成本，提高公司的市場競爭力。這種優(yōu)勢使得關(guān)聯(lián)方資產(chǎn)交易在上市公司中大量存在。另一方面，由于關(guān)聯(lián)方資產(chǎn)交易的特殊性，上市公司為了提高公司價值、扭轉(zhuǎn)暫停上市局面或操控利潤，達到特有目的而進行非公允關(guān)聯(lián)資產(chǎn)交易，管理當局利用關(guān)聯(lián)方資產(chǎn)交易操控利潤或進行舞弊導(dǎo)致審計師的審計風(fēng)險增大。在此背景下，本文研究在上市公司關(guān)聯(lián)方資產(chǎn)交易中，上述關(guān)聯(lián)方資產(chǎn)交易特征是否會對審計費用產(chǎn)生影響？在企業(yè)進行關(guān)聯(lián)方資產(chǎn)交易時，審計師如何來考慮審計費用？ 在此，考慮了數(shù)據(jù)的可取性后，，我們選取了關(guān)聯(lián)方資產(chǎn)交易中的資產(chǎn)定價原則及資產(chǎn)交易總額來考查其對審計費用的影響。本文以2010—2011年上市公司發(fā)生的關(guān)聯(lián)方資產(chǎn)交易及其特征為樣本，研究了上市公司關(guān)聯(lián)方資產(chǎn)交易對審計費用的影響。研究結(jié)果表明，上市公司之間進行的資產(chǎn)交易中，其與關(guān)聯(lián)方進行的資產(chǎn)交易增加了審計師的審計費用。在上市公司進行關(guān)聯(lián)方資產(chǎn)交易中采用協(xié)商定價原則進行的交易會增加審計費用。另一方面，其關(guān)聯(lián)方資產(chǎn)交易總額也與審計費用正相關(guān)。因此，不同的定價原則與資產(chǎn)交易總額的大小都對審計費用有著不同的影響。在此研究結(jié)論基礎(chǔ)上，本文針對上市公司關(guān)聯(lián)方資產(chǎn)交易及其特征對審計費用的影響提出了一些相關(guān)性建議，以期能夠為審計師進行審計定價時提供依據(jù)。
[Abstract]:In recent years, asset trading activities of listed companies in China's securities market have developed rapidly. More and more listed companies begin to deal with each other in order to optimize the structure of assets and improve the performance of enterprises. And related party asset transaction occupies the significant proportion among them. On the one hand, because of the special relationship between related parties (transactions between related parties can reduce search, comparison, negotiation cost and default risk to some extent), related party assets transaction can save transaction cost. Improve the company's market competitiveness. This advantage makes a large number of related party asset transactions in listed companies. On the other hand, due to the particularity of related party asset transactions, listed companies conduct unfair related assets transactions in order to improve the company's value, reverse the situation of listing or manipulate profits, and achieve their unique purpose. Management uses related party asset transactions to manipulate profits or engage in fraud, resulting in an increased audit risk for auditors. Under this background, this paper studies whether the characteristics of related party assets transaction will have an impact on the audit cost in listed companies' related party asset transactions. How does the auditor consider the audit cost when the enterprise carries on the related party asset transaction? After considering the desirability of the data, we select the asset pricing principle and the total asset transaction amount in the asset transaction of the related party to examine its influence on the audit cost. Based on the related party asset transactions and their characteristics of listed companies in 2010-2011, this paper studies the impact of related party asset transactions on audit costs of listed companies. The results show that the asset transactions between listed companies and related parties increase the audit costs of auditors. In the transaction of related party assets of listed company, the transaction with negotiation pricing principle will increase the audit cost. On the other hand, the total amount of related party assets is also positively related to audit costs. Therefore, different pricing principles and the size of total asset transactions have different effects on audit costs. Based on the conclusion of this study, this paper puts forward some relevant suggestions on the impact of related party asset transactions and their characteristics on audit costs in listed companies, in order to provide a basis for auditors to make audit pricing.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.2;F276.6

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