本文選題：審計 + 我國��； 參考：《西南財經(jīng)大學(xué)》2000年碩士論文

【摘要】： 如果說資本市場是現(xiàn)代經(jīng)濟(jì)核心的話，那么投資銀行業(yè)就是當(dāng)今高度發(fā)育的資本市的核心，它以靈活多變的種種形式參與資本市場的資源配置，成為資金盈余者（投資者）和資金短缺者（籌資者）之間重要的聯(lián)系紐帶。這里所說的投資銀行業(yè)是指從事證券包銷、公司資本金籌措、兼并與收購、咨詢服務(wù)、基金管理、創(chuàng)業(yè)資本及證券私募發(fā)行等業(yè)務(wù)的機構(gòu)，而上述所說的業(yè)務(wù)也統(tǒng)稱為投資銀行業(yè)務(wù)。當(dāng)然，，由于歷史的原因，投資銀行在各國的稱謂有所不同，美國稱之為投資銀行，日本稱之為證券公司，英國稱之為商人銀行等等，但不管稱謂怎樣，投資銀行在現(xiàn)代資本市場上主角的地位已不可動搖。投資銀行在我國還是一個新興事物，是隨著我國的證券市場的發(fā)展而發(fā)展的。在我國，由于證券公司從事了大部分的投資銀行業(yè)務(wù)，特別是隨著分業(yè)經(jīng)營、分業(yè)管理的實行，證券業(yè)與銀行業(yè)、保險業(yè)、信托業(yè)的分離，很多從事證券業(yè)務(wù)的信托投資機構(gòu)都要進(jìn)行業(yè)務(wù)的剝離和轉(zhuǎn)制，轉(zhuǎn)換成證券公司。因此，在本文中，筆者把投資銀行業(yè)作為的證券公司代名詞。 眾所周知，我國的證券市場在短短的二十年的時間走完了西方發(fā)達(dá)國家?guī)装倌甑臅r間才走完的路程，證券市場在為國有企業(yè)籌集資金、轉(zhuǎn)換企業(yè)機制、優(yōu)化資源配置、價格發(fā)現(xiàn)中起到了舉足輕重的作用。而作為證券市場核心的投資銀行業(yè)更是功不可沒，在其中更是發(fā)揮著不可替代的中介作用，如為企業(yè)轉(zhuǎn)制充當(dāng)財務(wù)顧問、為企業(yè)發(fā)行股票債券充當(dāng)承銷商、為企業(yè)的收購兼并充當(dāng)財務(wù)顧問等等。據(jù)統(tǒng)計，目前我國從事投資銀行業(yè)務(wù)的機構(gòu)數(shù)以千計，其中專營證券業(yè)務(wù)的券商有96家，兼營證券業(yè)務(wù)的信托投資公司有245家，證券營業(yè)部2000多家。投資銀行業(yè)在我國已經(jīng)取得了長足的發(fā)展，但是我們也應(yīng)看到，正是因為我國的投資銀行業(yè)發(fā)展的速度太快，以至于很多問題得不到解決，積累了相當(dāng)大的風(fēng)險，不利于證券市場的繁榮和健康發(fā)展。 證券市場的繁榮和發(fā)達(dá)程度是衡量一國市場經(jīng)濟(jì)發(fā)達(dá)程度的重要標(biāo)志。當(dāng)社會資本以證券為媒介形成市場化之后，市場經(jīng)濟(jì)的運行穩(wěn)定與否就越來越受證券市場運行穩(wěn)定性的影響。證券市場的風(fēng)險性常常會誘WP=3發(fā)金融危機甚至經(jīng)濟(jì)危機，如30年代的世界經(jīng)濟(jì)危機的爆發(fā)最早就是從證券市場的暴跌開始的，近年來連續(xù)發(fā)生的英國巴林銀行的倒閉、日本大和銀行的巨額虧損和我國香港百富勤的倒閉、廣東國投的破產(chǎn)清算，都在國際上引起強烈反響，對國際金融市場造成劇烈動蕩。這些都給我們以巨大的警示，如果不加強對投資銀行業(yè)風(fēng)險的防范，一旦發(fā)生投資銀行業(yè)破產(chǎn)倒閉的事件，將對我國還處于初級階段的證券市場以極大的沖擊，因為到現(xiàn)在為止，在我國已有4000萬投資者，流通市值超過了1萬億，證券市場的風(fēng)險甚至可能引發(fā)社會風(fēng)險，這絕非聳人聽聞。因此，為了有效防范投資銀行業(yè)的風(fēng)險，使我國的證券市場得以規(guī)范健康地發(fā)展，在國民經(jīng)濟(jì)中發(fā)揮更大的作用，這正是筆者選擇“審計與我國投資銀行業(yè)風(fēng)險的防范”的主要動因。 審計參與對投資銀行業(yè)風(fēng)險的防范，不僅有必要性，而且有可能性。從受托經(jīng)濟(jì)責(zé)任的角度來看，投資銀行業(yè)的風(fēng)險實質(zhì)就是投資銀行業(yè)在履行受托經(jīng)濟(jì)責(zé)任過程中出現(xiàn)的方式或方向上的偏差所致，如果這些偏差不能得到及時的發(fā)現(xiàn)和糾正，就會逐漸從量變到質(zhì)變，引起投資銀行業(yè)風(fēng)險產(chǎn)生。審計是一種“經(jīng)濟(jì)監(jiān)督、評價和鑒證活動”，這既表明了審計的職能，又揭示了審計的本質(zhì)。受托經(jīng)濟(jì)責(zé)任關(guān)系的確立是審計產(chǎn)生存在的前提；受托經(jīng)濟(jì)責(zé)任關(guān)系中的潛在利益沖突是產(chǎn)生審計的根本原因和直接動力。審計的產(chǎn)生存在于審查、評價受托責(zé)任履行情況的客觀需要之中，是受托責(zé)任內(nèi)在規(guī)律的必然結(jié)果�？梢哉f，受托經(jīng)濟(jì)責(zé)任論構(gòu)成了本文的理論基礎(chǔ)。 本文的包括五個部分，結(jié)構(gòu)和內(nèi)容要點是： 第一部分：投資銀行概述。闡明投資銀行的定義、業(yè)務(wù)類型、發(fā)展我國投資銀行的制度選擇和發(fā)展我國投資銀行的意義和作用。由于我國投資銀行的發(fā)展時間較短，對投資銀行研究還處于初級階段，目前對投資銀行的定義還存在一定的分歧。因此在本文中，筆者認(rèn)為投資銀行是資本市場上中介，主要從事證券承銷、證券經(jīng)紀(jì)、證券自營等業(yè)務(wù)的機構(gòu)群。在我國，主要由證券公司從事這些業(yè)務(wù)。在這短短的20年中，投資銀行業(yè)在我國的經(jīng)濟(jì)中扮演了越來越重要的角色。 第二部分：投資銀行業(yè)的風(fēng)險及其產(chǎn)生的原因。首先分析了投資銀WP=4行業(yè)的風(fēng)險表現(xiàn)：經(jīng)營風(fēng)險、管理風(fēng)險、營運風(fēng)險、財務(wù)風(fēng)險等；其次對這些風(fēng)險產(chǎn)生的原因從投資銀行業(yè)的外部和內(nèi)部因素作了一一分析。 第三部分：審計對投資銀行業(yè)風(fēng)險防范的必要性和可行性。首先論述了審計是受托經(jīng)濟(jì)責(zé)任內(nèi)在規(guī)律的必然結(jié)果。受托經(jīng)濟(jì)責(zé)任關(guān)系的確立是審計產(chǎn)生存在的前提；受托經(jīng)濟(jì)責(zé)任關(guān)系中的潛在利益沖突是產(chǎn)生審計的根本原因和直接動力。審計的產(chǎn)生存在于審查、評價受托責(zé)任履行情況的客觀需要之中，是受托責(zé)任內(nèi)在規(guī)律的必然結(jié)果。其次，闡明了審計在投資銀行業(yè)風(fēng)險防范中的必要性。作者指出，從受托經(jīng)濟(jì)責(zé)任的角度來看，投資銀行業(yè)的風(fēng)險實質(zhì)就是投資銀行業(yè)在履行受托經(jīng)濟(jì)責(zé)任過程中出現(xiàn)的方式或方向上的偏差所致，如果這些偏差不能得到及時的發(fā)現(xiàn)和糾
[Abstract]:If the capital market is the core of the modern economy, then the investment banking is the core of the highly developed capital city. It participates in the resource allocation of the capital market in a variety of flexible forms, and becomes the important link between the capital surplus (investors) and the shortage of funds (fundraisers). Industry refers to the institutions engaged in securities underwriting, corporate capital raising, merger and acquisition, consulting services, fund management, venture capital and securities private placement, and the above mentioned business is also known as investment banking. Of course, because of historical reasons, the title of investment bank is different in various countries, the United States calls it investment bank. Japan calls it a securities company, Britain calls it a merchant bank, etc., but no matter what the title is, the position of the leading role of the investment bank in the modern capital market is unshakable. The investment bank is a new thing in our country, which is developed with the development of our securities market. In our country, the securities companies engaged in most of the business. Investment banking, especially with the separation of business, the implementation of division management, the separation of the securities and banking, the insurance industry, and the trust industry, many trust and investment institutions engaged in the securities business have to divestiture and convert their business into securities companies. Therefore, in this article, the author takes the investment banking industry as the pronoun of the securities company.
As we all know, the securities market in China has finished the distance of the western developed countries for hundreds of years in the short twenty years. The securities market plays an important role in raising funds for the state-owned enterprises, transforming the enterprise mechanism, optimizing the allocation of resources and the price discovery, and the investment bank as the core of the securities market. It also plays an irreplaceable role in the industry, such as the intermediary role that is irreplaceable, such as the transfer of enterprises as financial advisers, the issuance of stock bonds as underwriters and the financial advisers for the acquisition and merger of enterprises, etc. according to the statistics, there are thousands of institutions engaged in investment banking in China, of which the securities business is specialized. There are 96 securities companies and 245 trust and investment companies and more than 2000 securities business departments. The investment banking industry has made great progress in our country. But we should also see that the development of investment banking in China is so fast that many problems can not be solved and a considerable risk has been accumulated. The prosperity and healthy development of the stock market.
The prosperity and development of the securities market is an important sign to measure the economic development of a country's market. When the social capital is marketed with securities as the medium, the stability of the market economy is more and more affected by the stability of the market economy. The risk of the securities market often induces the WP=3 financial crisis or even the economy. The crisis, such as the outbreak of the world economic crisis in 30s, began with the collapse of the stock market. In recent years, the collapse of the Bank of Bahrain, which has occurred continuously in recent years, the huge losses of Japan and the bank, the collapse of the Hongkong parlour and the bankruptcy liquidation of the Guangdong state, have caused a strong response to the international financial market. These all give us great warnings. If we do not strengthen the risk of investment banking, the event of the bankruptcy and bankruptcy of the investment banking industry will have a great impact on the stock market, which is still in the primary stage of our country, since there are 40 million investors in our country so far, the market value of circulation is over 10 thousand. The risk of the securities market may even lead to social risk, which is not sensational. Therefore, in order to effectively prevent the risk of investment banking, the securities market in China can develop healthily and play a greater role in the national economy. This is the author's choice of "audit and the risk prevention of investment banking in our country". Be motivated.
It is not only necessary and possible that the audit participation in the risk of investment banking is not only necessary but also possible. From the point of view of the entrusted economic responsibility, the essence of the risk of investment banking is the deviation in the way or direction of the investment banking in the process of performing the entrusted economic responsibility, if these deviations can not be found in a timely manner and The correction will gradually change from the quantitative to the qualitative change, causing the risk of investment banking. Audit is a kind of "economic supervision, evaluation and authentication activities", which not only indicates the function of the audit, but also reveals the essence of the audit. The establishment of the relationship of entrusted economic responsibility is the prerequisite for the existence of the audit, and the potential interest in the relationship between the entrusted economic responsibility. The emergence of the audit is the fundamental cause and direct motive of the audit. The emergence of the audit exists in the examination, the objective needs of evaluating the performance of the trustee responsibility and the inevitable result of the inherent law of the trustee liability.
This article consists of five parts. The main points of structure and content are:
The first part is an overview of the investment bank. It clarifies the definition of the investment bank, the type of business, the system selection of the investment bank in China and the significance and effect of developing the investment bank of our country. Therefore, in this article, I think that the investment bank is an intermediary in the capital market, mainly engaged in securities underwriting, securities brokerage, securities self-management and other business groups. In our country, it is mainly engaged in these business by securities companies. In this short 20 years, investment banking has played an increasingly important role in the economy of our country.
The second part: the risk of investment banking and its causes. First, it analyzes the risk performance of the investment banking WP=4 industry: operating risk, management risk, operation risk, financial risk and so on. Secondly, the causes of these risks are analyzed from the external and internal factors of the investment banking industry.
The third part: the necessity and feasibility of auditing the risk prevention of the investment banking industry. First, the inevitable result of the audit is the inherent law of the entrusted economic responsibility. The establishment of the relationship between the entrusted economic responsibility is the prerequisite for the existence of the audit, and the potential conflict of interest in the relationship between the entrusted economic responsibility is the fundamental cause and direct of the audit. The emergence of audit exists in the examination, the objective needs of evaluating the performance of trustee responsibility and the inevitable result of the inherent law of the accountability. Secondly, the necessity of auditing in the risk prevention of investment banking is clarified. The author points out that the risk of investment banking is essentially investment bank from the point of view of the entrusted economic responsibility. These deviations can not be found and corrected in time when the industry deviate from the way or direction in which the entrusted economic responsibilities arise.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2000
【分類號】：F239.65;F832

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10 劉武俊;將審計風(fēng)暴進(jìn)行到底[N];民營經(jīng)濟(jì)報;2005年

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1 邵長毅;經(jīng)濟(jì)轉(zhuǎn)型期中國銀行業(yè)的風(fēng)險防范[D];中國社會科學(xué)院研究生院;2000年

2 張強;銀行業(yè)風(fēng)險與監(jiān)管研究[D];中國社會科學(xué)院研究生院;2000年

3 董滿章;中國銀行業(yè)系統(tǒng)性風(fēng)險防范研究[D];南京農(nóng)業(yè)大學(xué);2005年

4 王愛華;企業(yè)人力資本投資風(fēng)險研究[D];華中科技大學(xué);2005年

5 楊充;非理性政府行為與銀行業(yè)風(fēng)險研究[D];西南財經(jīng)大學(xué);2006年

6 閻慶民;中國銀行業(yè)風(fēng)險的評估及預(yù)警系統(tǒng)研究[D];重慶大學(xué);2003年

7 潘東高;網(wǎng)絡(luò)環(huán)境下會計理論和方法若干問題研究[D];武漢理工大學(xué);2003年

8 劉海峰;安全操作系統(tǒng)若干關(guān)鍵技術(shù)的研究[D];中國科學(xué)院研究生院（軟件研究所）;2002年

9 周學(xué)峰;公司審計與專家責(zé)任[D];中國政法大學(xué);2004年

10 文建秀;證券市場信息披露中注冊會計師的法律責(zé)任研究[D];中國政法大學(xué);2002年

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1 方雪梅;審計與我國投資銀行業(yè)風(fēng)險的防范[D];西南財經(jīng)大學(xué);2000年

2 吳剛;創(chuàng)業(yè)板上市公司審計問題探討[D];西南財經(jīng)大學(xué);2001年

3 吳璇;基于信息系統(tǒng)的審計理論、模型及應(yīng)用[D];天津大學(xué);2004年

4 潘春霞;市場營銷審計及其在我國的應(yīng)用研究[D];中南大學(xué);2004年

5 曲明;企業(yè)戰(zhàn)略審計理論與方法探討[D];東北財經(jīng)大學(xué);2005年

6 郭付明;上市公司財務(wù)欺詐之研究[D];武漢理工大學(xué);2005年

7 劉成立;財務(wù)、會計、審計的同源性及其概念框架的共建[D];中國海洋大學(xué);2004年

8 張衛(wèi)宏;基于審計實踐探討農(nóng)業(yè)生態(tài)環(huán)境建設(shè)的管理機制創(chuàng)新[D];中國農(nóng)業(yè)大學(xué);2005年

9 張翔;利用重構(gòu)技術(shù)將模式引入審計軟件的設(shè)計[D];天津大學(xué);2004年

10 陳朝;我國信息化建設(shè)中信息系統(tǒng)審計問題研究[D];東北師范大學(xué);2006年

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