本文關(guān)鍵詞： ERP系統(tǒng) 代理成本 審計(jì)費(fèi)用　出處：《南京大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著企業(yè)信息化進(jìn)程的不斷發(fā)展和創(chuàng)新,IT治理受到越來越多企業(yè)的重視。而作為企業(yè)IT治理最大投資項(xiàng)目的ERP系統(tǒng)(Enterprise Resource Planning),在我國上市公司也得到了廣泛的認(rèn)同和推廣。本文探討了在代理成本的作用下,企業(yè)ERP系統(tǒng)的實(shí)施與審計(jì)費(fèi)用之間的相關(guān)關(guān)系,以期為審計(jì)收費(fèi)理論研究的發(fā)展提供一定的貢獻(xiàn)。 文章基于委托代理理論,在對(duì)國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行梳理的基礎(chǔ)上,首先對(duì)企業(yè)ERP系統(tǒng)的實(shí)施與審計(jì)費(fèi)用之間的關(guān)系進(jìn)行了理論分析,并通過理論研究發(fā)現(xiàn)企業(yè)實(shí)施ERP系統(tǒng)會(huì)通過兩種途徑作用于審計(jì)收費(fèi)：一方面是直接作用,ERP系統(tǒng)對(duì)審計(jì)費(fèi)用的直接作用有兩種相互抗衡的力量,一種體現(xiàn)在通過減少審計(jì)工作量降低審計(jì)費(fèi)用,一種體現(xiàn)在由于增加了審計(jì)風(fēng)險(xiǎn)從而提高審計(jì)費(fèi)用；另一方面是通過代理成本間接作用于審計(jì)費(fèi)用,這一作用具體體現(xiàn)為ERP系統(tǒng)的實(shí)施會(huì)降低企業(yè)內(nèi)部代理成本,進(jìn)而降低審計(jì)費(fèi)用。 接下來本文以我國滬深兩市實(shí)施ERP系統(tǒng)的企業(yè)作為研究對(duì)象,通過Wilcoxon秩和檢驗(yàn)以及多元線性回歸模型,對(duì)ERP系統(tǒng)實(shí)施、代理成本與審計(jì)收費(fèi)之間的關(guān)系進(jìn)行了回歸分析,研究結(jié)果表明：第一,ERP系統(tǒng)實(shí)施前和實(shí)施當(dāng)年對(duì)審計(jì)費(fèi)用的影響并不顯著,但擴(kuò)大樣本期間之后,ERP系統(tǒng)的實(shí)施對(duì)企業(yè)審計(jì)費(fèi)用的積極影響作用凸顯了出來,部分證實(shí)了企業(yè)ERP系統(tǒng)的實(shí)施會(huì)對(duì)審計(jì)收費(fèi)產(chǎn)生影響這一理論觀點(diǎn)；第二,通過對(duì)樣本的分年度統(tǒng)計(jì),本文證實(shí)了我國企業(yè)ERP系統(tǒng)的實(shí)施確實(shí)存在一定的“時(shí)滯效應(yīng)”,并通過回歸分析得出作用時(shí)間為ERP系統(tǒng)實(shí)施的三年后這一結(jié)論；第三,本文發(fā)現(xiàn)代理成本較低的企業(yè)在實(shí)施ERP系統(tǒng)后,會(huì)使得審計(jì)收費(fèi)的降低趨勢(shì)表現(xiàn)的更為顯著,即上市公司代理沖突問題越小,實(shí)施ERP系統(tǒng)后審計(jì)收費(fèi)的下降越明顯。 本文的研究基于ERP系統(tǒng)實(shí)施大背景之下,綜合考慮了各種審計(jì)收費(fèi)的影響因素,對(duì)于傳統(tǒng)的審計(jì)收費(fèi)模型而言是一個(gè)延伸。同時(shí)通過大樣本統(tǒng)計(jì)的研究方法以及實(shí)證研究的結(jié)論,也為各方面的利益相關(guān)者進(jìn)行決策提供了理論支持,因此本文的研究結(jié)果對(duì)今后的研究和管理實(shí)踐都具有一定的指導(dǎo)意義。
[Abstract]:With the continuous development of enterprise informatization and innovation of IT governance, more and more enterprises pay attention to IT governance. As the largest investment project of IT governance, ERP system is widely recognized by listed companies in our country. This paper discusses the effect of agency cost, The relationship between the implementation of the ERP system and the audit cost is expected to contribute to the development of the audit fees theory. Based on the principal-agent theory, this paper firstly analyzes the relationship between the implementation of enterprise ERP system and audit expenses on the basis of combing the relevant literature at home and abroad. And through the theoretical study, it is found that the implementation of ERP system in enterprises will act on audit fees through two ways: on the one hand, the direct effect of ERP system on audit costs has two kinds of countervailing forces. One is to reduce the audit cost by reducing the audit workload, the other is to increase the audit cost by increasing the audit risk; on the other hand, by indirectly acting on the audit cost through the agency cost, This role is embodied in the implementation of ERP system will reduce the internal agency costs, and then reduce the audit costs. Then this paper takes the enterprises implementing ERP system in Shanghai and Shenzhen stock market as the research object, through Wilcoxon rank sum test and multivariate linear regression model, carries on the regression analysis to the ERP system implementation, the agent cost and the audit charge. The results show that: first, the impact of ERP system before and during the implementation of ERP system on audit costs is not significant, but the positive impact of ERP system implementation on enterprise audit costs has been highlighted after the expansion of the sample period. It partly confirms the theory that the implementation of enterprise ERP system will have an impact on audit fees. Second, through the sample annual statistics, This paper proves that the implementation of ERP system in Chinese enterprises does exist "delay effect", and draws the conclusion that the time of operation is three years after the implementation of ERP system by regression analysis. This paper finds that the lower the agency cost, the lower the audit fee will be after the implementation of ERP system, that is, the smaller the agency conflict problem of listed company, the more obvious the decrease of audit fee after the implementation of ERP system. Under the background of the implementation of ERP system, this paper comprehensively considers the influence factors of various audit fees. It is an extension to the traditional audit fee model. At the same time, through the research method of large sample statistics and the conclusion of the empirical research, it also provides theoretical support for various stakeholders to make decisions. Therefore, the research results of this paper have certain guiding significance for future research and management practice.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F270.7;F239.4;F832.51;F224

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本文編號(hào)：1503746