本文選題：會計師事務(wù)所　切入點(diǎn)：新三板　出處：《江蘇大學(xué)》2017年碩士論文

【摘要】：新三板是我國第一家公司制的全國性證券交易場所。證監(jiān)會多次開會發(fā)文,敦促新三板在我國資本市場的發(fā)展。在新三板掛牌過程中必不可少的財務(wù)盡職調(diào)查活動也得到越來越多人的了解。會計師事務(wù)所作為執(zhí)行財務(wù)盡職調(diào)查的主體,關(guān)于新三板財務(wù)盡職調(diào)查的業(yè)務(wù)量自然有所增加,會計師事務(wù)所也在積極儲備項目資源,但隨著審查日趨嚴(yán)格,想要成功掛牌新三板也愈發(fā)困難,當(dāng)企業(yè)付出了相應(yīng)成本,最終卻無任何回報未掛牌成功時,會對企業(yè)造成消極影響。財務(wù)盡職調(diào)查具備發(fā)現(xiàn)風(fēng)險和確認(rèn)是否符合掛牌條件兩個作用,在實際的工作中,會計師事務(wù)所普遍存在對財務(wù)盡職調(diào)查重視程度不足的問題,財務(wù)盡職調(diào)查的失效會使一些在新三板掛牌之前并未對自身的發(fā)展有正確估值的企業(yè),掛牌項目夭折,甚至可能導(dǎo)致企業(yè)破產(chǎn)。為了從源頭上改善這一情況,本文對A會計師事務(wù)所財務(wù)盡職調(diào)查的有效性進(jìn)行研究,以個案歸納出A事務(wù)所財務(wù)盡職調(diào)查工作是否有效的一般理論。首先,本文綜述財務(wù)盡職調(diào)查相關(guān)理論基礎(chǔ),運(yùn)用文獻(xiàn)綜述法與案例分析法這兩種研究方法,分析新三板擬掛牌企業(yè)財務(wù)盡職調(diào)查的有效性,從財務(wù)信息真實性調(diào)查的有效性、掛牌資格調(diào)查的有效性、未來成長性調(diào)查的有效性這三個維度,對A事務(wù)所財務(wù)盡職調(diào)查有效性進(jìn)行評價,通過A事務(wù)所對B公司的財務(wù)盡職調(diào)查分析,發(fā)現(xiàn)影響A事務(wù)所財務(wù)盡職調(diào)查有效性的因素主要有行業(yè)競爭壓力大、調(diào)查人員的專業(yè)能力參差不齊、質(zhì)量控制程序不完善和目標(biāo)公司不配合,并運(yùn)用博弈論相關(guān)知識對財務(wù)盡職調(diào)查項目組和目標(biāo)公司就雙方詳細(xì)調(diào)查和粗略調(diào)查以及坦白和隱瞞的策略選擇進(jìn)行博弈分析,得出雙方的最優(yōu)選擇,最后,對A事務(wù)所目前存在的問題提出相應(yīng)建議以期望提高A會計師事務(wù)所財務(wù)盡職調(diào)查有效性。在實際的新三板項目工作中,由于每個擬掛牌企業(yè)都有其特殊性,應(yīng)該做到具體問題具體分析,依據(jù)目標(biāo)公司的實際情況,設(shè)計財務(wù)盡職調(diào)查方案,簡單、有效地開展財務(wù)盡職調(diào)查,做好擬掛牌企業(yè)財務(wù)盡職調(diào)查工作。
[Abstract]:New third board is our country's first company system of the national securities exchange.Securities Regulatory Commission has repeatedly issued papers urging the development of the new third board in China's capital market.The necessary financial due diligence activities in the new three-board listing process have also been more and more understood.Accounting firms, as the main body of financial due diligence, have naturally increased the volume of financial due diligence on the new three boards. Accounting firms are also actively reserving project resources, but as the scrutiny becomes more and more stringent,It is more and more difficult to successfully list the new third board, when the enterprise pays the corresponding cost, but does not have any return in the end, it will have a negative impact on the enterprise.Financial due diligence has two roles: finding risks and confirming whether they meet the listing conditions. In the actual work, accounting firms generally have the problem of insufficient attention to financial due diligence.The failure of financial due diligence will cause some companies that do not have a correct valuation of their own development before the new third board listing, the listing project will collapse, and may even lead to bankruptcy.In order to improve this situation from the source, this paper studies the validity of financial due diligence in A accounting firm, and sums up the general theory of whether financial due diligence is effective in A firm by case study.First of all, this paper summarizes the theoretical basis of financial due diligence, using literature review method and case analysis method to analyze the effectiveness of financial due diligence of new three boards to be listed, from the financial information authenticity investigation effectiveness.This paper evaluates the validity of financial due diligence of firm A through the analysis of financial due diligence of company B through the three dimensions of the validity of listed qualification investigation and the effectiveness of future growth investigation.It is found that the main factors influencing the effectiveness of financial due diligence in firm A are the industry competition pressure, the uneven professional ability of the investigators, the imperfect quality control procedures and the lack of cooperation among the target companies.And use the game theory related knowledge to the financial due diligence project group and the target company to carry on the game analysis to both sides detailed investigation and the rough investigation as well as the frank and concealing strategy choice, obtains the both sides the best choice, finally,In order to improve the financial due diligence effectiveness of A accounting firm, this paper puts forward the corresponding suggestions to the problems existing in firm A.In the actual work of the new third board project, because each enterprise to be listed has its particularity, it should be done specific analysis of the specific problems, according to the actual situation of the target company, design the financial due diligence scheme, simple,Carry out financial due diligence effectively and do well financial due diligence work for listed enterprises.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51;F233

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