本文選題：非審計服務　切入點：公司績效　出處：《北京交通大學》2015年碩士論文　論文類型：學位論文

【摘要】：會計師事務所提供的服務大致可以分為審計服務和非審計服務。審計服務是會計師事務所的最主要業(yè)務,審計市場基本穩(wěn)定,然而審計收入占會計師事務所的總收入比例在逐漸降低。非審計服務不同于審計服務,它不具有法律強制性,而是客戶向注冊會計師購買的增值性的服務。審計服務的效果可以用審計質量來衡量,而非審計服務的效果至今沒有合適的衡量標準。2002年的安然事件使得各界開始關注非審計服務可能對審計質量產生的消極影響,特別是當非審計服務收費超過審計收費時,審計獨立性會受到嚴重損害。學術界另一方則認為,注冊會計師向客戶提供非審計服務不僅不會損害審計獨立性,反而能夠增進對客戶的了解,利用對客戶的熟知度,提高服務的質量。審計獨立性是否受影響,需要結合相關審計市場結構、會計師事務所收入結構、非審計服務發(fā)展情況才能得出結論。在我國,政府對會計師事務所發(fā)展非審計服務采取了鼓勵和支持的政策,但國內外對非審計服務產生的除獨立性以外的影響效果的研究為數不多。 從辯證的角度來說,非審計服務雖可能存在不利之處,但是也必定存在有益之處。從客觀角度來說,非審計服務的存在必然適應了市場的發(fā)展,滿足了某種市場需求。我國現階段市場經濟不完善,需要綜合發(fā)展非審計服務來完善審計市場。本文試圖完善對非審計服務的研究,探討非審計服務除獨立性以外的積極影響效果以及影響非審計服務需求的相關因素。鑒于非審計服務目的的多樣性,如針對公司特殊需求的管理咨詢、意在減省成本的流程設計、提高效率的結構重組、稅務籌劃等等,最終的落實點都可以反映在公司績效上。因此本文從公司的最終產出成果——績效上來檢驗非審計服務是否確實達到了其效果。本文以2005至2013年年報中披露有非審計服務費用的中國上市公司為研究對象,運用多元回歸分析方法實證檢驗證明了非審計服務與公司績效之間的正相關關系。并且,本文從公司內在層面分析了影響對非審計服務需求的因素。首先,因為非審計服務能協(xié)助高管實現更好地管理企業(yè)的目的,可以認為在一定程度上提升了高管能力,所以基于高階理論和人力資本理論,高管的能力特征與企業(yè)對非審計服務的需求應該存在相關關系。其次,提升公司績效的動力直接影響著高管付出的努力程度,非審計服務作為協(xié)助企業(yè)提升績效的手段之一,基于代理理論和激勵理論,高管的動力特征影響著其購買非審計服務的動因。因此本文認為公司高管的特征(包括能力特征與動力特征)對企業(yè)購買非審計服務存在一定的影響。實證結果顯示,高管的能力特征中,高管的專業(yè)背景與企業(yè)購買非審計服務呈顯著的負相關,但其學歷水平和本行業(yè)工作經驗不會對公司購買非審計服務產生顯著影響。而高管的動力特征之一—股權比例與公司購買非審計服務呈顯著的正相關關系,股權激勵水平則和非審計服務相關性不顯著。最后,本文承接諸多研究非審計服務的文獻思路,利用我國上市公司數據,通過實證檢驗的方法,得出我國會計師事務所開展非審計服務對審計師獨立性未產生消極的影響的結果。
[Abstract]:The accounting firm providing services can be divided into audit services and non audit services. The audit service is the main business of the accounting firm, audit market is basically stable, but the audit income to total revenue in the proportion of firms gradually decreased. Different from non audit services audit services, it is not legally mandatory, but value of customers to buy to the CPA service. Audit services can be used to measure the effect of audit quality, and the effect of non audit services has no negative influence of appropriate measure of.2002 years of the Enron circles began to pay attention to non audit services may have on audit quality, especially when non audit service fees over the audit fee. The independence of the audit will suffer serious damage. The academic circles the other believes the non audit services to clients will not Undermine the independence of the audit, but can enhance the understanding of customers, using familiar to customers, improve service quality. The audit independence is affected, according to relevant audit market structure, the income structure of accounting firms, non audit services development can come to a conclusion. In our country, the government on the development of non audit firms take the service to encourage and support policies, but the effect of removing the independence of outside effect at home and abroad on non audit services from the few.
From the dialectical point of view, non audit services may exist disadvantages, but also have the advantages. From the objective perspective, the existence of non audit services must adapt to the development of the market, satisfy a market demand. At the present stage of our country market economy is not perfect, need to improve the comprehensive development of the audit market of non audit services. This paper tries to improve the study on non audit services, to explore the positive effects of non audit services except the independence of outside effect and the influence of non audit service demand related factors. In view of the diversity of non audit services to the company, such as for the special needs of management consulting, process design, cost reduction to improve efficiency, restructuring the tax planning, and so on, the final implementation can be reflected in the performance of the company. The final output results, performance test of non audit service If the service does achieve its effect. In this paper, 2005 to 2013 annual report disclosure of listed companies have China non audit service fees as the research object, using the method of multiple regression analysis the empirical test proves that the positive relation between non audit services and corporate performance. In addition, this paper analyzes the influence factors of non audit service demand from the internal level of the company. First of all, because of the non audit services can help executives realize better management of enterprises, can be considered in a certain extent to enhance the executive ability, so the high order theory and human capital theory based on ability characteristics and corporate executives demand for non audit services should be correlated. Secondly, dynamic improve the company's performance directly affects the degree to executive pay, non audit services as one of the means to improve the performance to help enterprises, based on the agency theory and incentive The theory of dynamic characteristics of executives affects the purchase of non audit services. Therefore the characteristics of motivation of company executives (including the ability characteristics and dynamic characteristics) for businesses to purchase non audit services have a certain influence. The empirical results show that the characteristics of the executive ability, professional background and corporate executives of non audit services to buy a a significant negative correlation, but the level of education and the experience of the company will not buy non audit services have a significant impact. While the proportion of equity and corporate executives to buy one of the dynamic characteristics of non audit services showed a significant positive correlation between the level of equity incentive is not significant, and the correlation between non audit services. Finally, we undertake many study on the literature idea of non audit services, using the data of Listed Companies in China, through empirical testing, the accounting firms in our country to carry out non audit services Auditor independence does not result in negative effects.

【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F239.4

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