【摘要】：審計(jì)質(zhì)量是維系會(huì)計(jì)師事務(wù)所發(fā)展壯大的生命線。為了提高我國本土事務(wù)所的審計(jì)質(zhì)量，參與國際競(jìng)爭(zhēng)，我國政府在2007-2009年密集出臺(tái)了一系列有利的政策來促進(jìn)本土事務(wù)所做大做強(qiáng)走出去。本文以此為切入點(diǎn)，進(jìn)行橫向和縱向的對(duì)比研究。研究發(fā)現(xiàn)，事務(wù)所合并后審計(jì)質(zhì)量顯著提高；相對(duì)于非合并所，合并所審計(jì)質(zhì)量更高。走出去后事務(wù)所審計(jì)質(zhì)量顯著提高；相對(duì)于非走出去所，走出去所審計(jì)質(zhì)量更高。說明，我國做大做強(qiáng)走出去戰(zhàn)略實(shí)施初見成效。 本文分為5章。章節(jié)安排如下： 第1章為緒論。分析我國本土事務(wù)所做大做強(qiáng)走出去的戰(zhàn)略背景，在我國出臺(tái)一系列政策的導(dǎo)向下，一批規(guī)模較大、資質(zhì)較高的事務(wù)所開始涉足境外市場(chǎng)，拓展海外業(yè)務(wù)。對(duì)相關(guān)合并的動(dòng)因與經(jīng)濟(jì)后果進(jìn)行文獻(xiàn)綜述，然后是論文寫作的研究思路和研究方法，最后對(duì)論文的創(chuàng)新點(diǎn)和擬解決的問題進(jìn)行闡述。 第2章為做大做強(qiáng)走出去動(dòng)因、現(xiàn)狀分析和理論基礎(chǔ)。對(duì)我國本土事務(wù)所做大做強(qiáng)走出去結(jié)合我國的現(xiàn)實(shí)國情，深入分析其動(dòng)因和戰(zhàn)略導(dǎo)向下的做大做強(qiáng)走出去的現(xiàn)狀。然后以規(guī)模經(jīng)濟(jì)理論、“聲譽(yù)”理論和“深口袋”理論等作為做大做強(qiáng)走出去的理論基礎(chǔ)。 第3章為研究假設(shè)的提出。針對(duì)審計(jì)質(zhì)量不易觀測(cè)的現(xiàn)實(shí)，我們對(duì)經(jīng)常用來替代審計(jì)質(zhì)量的替代變量進(jìn)行了綜述和評(píng)價(jià)。經(jīng)過評(píng)價(jià)分析，我們選擇用盈余管理來測(cè)度審計(jì)質(zhì)量。接著對(duì)描述盈余管理的修正的JONES模型進(jìn)行介紹，針對(duì)我國事務(wù)所新一輪合并浪潮和積極走出境外提出4條假設(shè)。 第4章為實(shí)證檢驗(yàn)過程及結(jié)果分析。此部分為本篇論文的重點(diǎn)，分為兩大塊。一塊，為合并的相關(guān)實(shí)證研究；一塊，為走出去的相關(guān)實(shí)證研究。研究發(fā)現(xiàn)，四個(gè)假設(shè)均通過假設(shè)檢驗(yàn)。最后是，模型的穩(wěn)健性檢驗(yàn)。 第5章研究結(jié)論及政策建議。本部分針對(duì)第4章的研究，給出本文的研究結(jié)論。同時(shí)，提出一些可行性的建議，，為我國本土事務(wù)所進(jìn)一步做大做強(qiáng)走出去提供借鑒。同時(shí)論文在文章的結(jié)尾處分析了本文的缺點(diǎn)和不足，為以后的研究作展望。
[Abstract]:Audit quality is the lifeline to maintain the development of accounting firms. In order to improve the audit quality of our local firms and participate in international competition, our government issued a series of favorable policies in 2007-2009 to promote the local firms to go out. This article regards this as the breakthrough point, carries on the horizontal and the longitudinal contrast research. The results show that the audit quality of the merged firms is significantly improved, and that of the merged firms is higher than that of the unmerged firms. After going out, the audit quality of the firm is improved significantly, and the audit quality of the going out is higher than that of the non-going out. Explain, our country grows bigger and stronger go out the strategy to carry out initial effect. This paper is divided into five chapters. The chapter is arranged as follows: chapter 1 is an introduction. Under the guidance of a series of policies issued by our country, a group of large and highly qualified firms began to set foot in the overseas market and expand their overseas business. This paper makes a literature review of the causes and economic consequences of the merger, then the research ideas and research methods of the thesis writing, and finally expounds the innovation of the paper and the problems to be solved. Chapter 2 is the motivation, current situation analysis and theoretical basis. According to the actual situation of our country, this paper analyzes the current situation of "bigger and stronger going out" under the direction of its motivation and strategy. Then the scale economy theory, reputation theory and deep pocket theory are taken as the theoretical basis of going out. The third chapter is the research hypothesis. In view of the fact that audit quality is difficult to observe, we summarize and evaluate the alternative variables that are often used to replace audit quality. After evaluation and analysis, we choose to use earnings management to measure audit quality. Then it introduces the modified JONES model to describe earnings management and puts forward four hypotheses for the new wave of merger of Chinese firms and actively going out of the country. Chapter 4 is empirical test process and result analysis. This part is the focus of this paper, divided into two parts. One for the merger of the relevant empirical research; one for the going out of the relevant empirical research. The study found that all four hypotheses passed the hypothesis test. Finally, the robustness test of the model. Chapter 5: conclusions and policy recommendations. In this part, the conclusion of this paper is given according to the research in Chapter 4. At the same time, some feasible suggestions are put forward to provide reference for local firms to go out. At the end of the paper, the shortcomings and shortcomings of this paper are analyzed, and the future research is prospected.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F233;F239.4

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