本文選題：上市公司　切入點：代理理論　出處：《山東大學》2006年碩士論文

【摘要】：歷史發(fā)展到21世紀，我國注冊會計師行業(yè)在取得快速發(fā)展與長足進步的同時也暴露出了一系列嚴重的問題。隨著國內(nèi)新老三案及銀廣廈事件等特大財務舞弊案件的曝光，獨立審計質(zhì)量受到社會各界前所未有的關注。審計職業(yè)界陷入了訴訟爆炸時代，，聲譽受到嚴重置疑，審計所起到的作用與社會公眾期望的差距越來越大，加強我國獨立審計質(zhì)量的研究乃當務之急。 本文以委托代理理論為起點，運用經(jīng)濟學理論，對我國獨立審計質(zhì)量現(xiàn)狀進行分析，從上市公司審計需求、獨立審計供給以及審計監(jiān)管三個角度，得出了導致我國獨立審計質(zhì)量低下的深層次原因：政府的過度介入以及公司治理結(jié)構的不完善導致證券市場對高審計質(zhì)量的有效需求不足；審計聘任制度扭曲，審計市場結(jié)構不合理，對違規(guī)行為的法律約束不足，導致高質(zhì)量審計服務的供給失效；行業(yè)監(jiān)管體制的不完善，虛假審計報告難以及時發(fā)現(xiàn)。最后針對上述原因，本文提出了當前應創(chuàng)造對高審計質(zhì)量服務資源需求和主動供給的制度環(huán)境，加強行業(yè)監(jiān)管，切實提高獨立審計質(zhì)量，并給出了若干對策和建議。 本文主要采用規(guī)范研究與案例分析相結(jié)合的研究方法，按照提出問題——分析問題——解決問題的步驟來組織和構建，全文共分五部分： 1 導論主要對本文的研究背景、論文的框架結(jié)構、研究方法，并簡要介紹國內(nèi)外關于審計質(zhì)量方面的研究現(xiàn)狀。 2 獨立審計質(zhì)量概述。通過對審計服務市場中委托代理關系及信息不對稱現(xiàn)象的分析探究了該市場中注冊會計師的“逆向選擇”和“道德風險”問題，為獨立審計質(zhì)量研究提供了理論支持。 3 我國獨立審計質(zhì)量現(xiàn)狀分析。通過對我國審計監(jiān)管部門近年所查處和披露的審計質(zhì)量問題并選取典型案例進行分析，揭示了我國獨立審計質(zhì)量的現(xiàn)狀。 4 獨立審計質(zhì)量現(xiàn)狀的成因分析。通過審計服務市場中上市公司對高質(zhì)量的審計需求不足、高審計質(zhì)量的供給失效及審計質(zhì)量監(jiān)管體系的不完善三方面探討了我國獨立審計質(zhì)量低下的原因。 5 提高獨立審計質(zhì)量的途徑。針對審計質(zhì)量低下的具體原因，本文就如何提高我國審計質(zhì)量提出了若干對策和建議。
[Abstract]:In the 21st century, the CPA industry of our country has made rapid development and great progress, at the same time, it has also exposed a series of serious problems. The quality of independent audit has received unprecedented attention from all walks of life. The auditing profession has fallen into an era of litigation explosion, its reputation has been seriously questioned, and the gap between the role of audit and the expectations of the public is increasing. It is urgent to strengthen the research on the quality of independent audit in our country. Based on the principal-agent theory and the economic theory, this paper analyzes the current situation of independent audit quality in China, from three angles: audit demand, independent audit supply and audit supervision. The reasons for the low quality of independent audit in China are as follows: excessive government intervention and imperfect corporate governance structure lead to insufficient effective demand for high audit quality in the securities market, and the audit appointment system is distorted. The structure of audit market is unreasonable and the legal restriction on illegal behavior is insufficient, which leads to the failure of the supply of high-quality audit services, the imperfect supervision system of the industry, and the difficulty of finding false audit reports in time. Finally, in view of the above reasons, This paper puts forward that we should create the system environment for the demand and active supply of high audit quality service resources, strengthen the industry supervision and improve the independent audit quality, and give some countermeasures and suggestions. This paper mainly adopts the research method of combining normative research with case analysis, and organizes and constructs according to the steps of putting forward problem-analyzing problem-solving problem. The full text is divided into five parts:. 1 the introduction mainly introduces the research background, the frame structure and the research method of this paper, and briefly introduces the current situation of the research on audit quality at home and abroad. (2) an overview of the quality of independent audit. By analyzing the principal-agent relationship and information asymmetry in the audit service market, this paper probes into the "adverse selection" and "moral hazard" of certified public accountants in this market. It provides theoretical support for the study of independent audit quality. (3) analyzing the current situation of independent audit quality in China. By analyzing the audit quality problems investigated and disclosed by our audit supervision department in recent years and selecting typical cases, this paper reveals the present situation of independent audit quality in China. (4) cause analysis of the present situation of independent audit quality. Through the audit service market, the listed companies have insufficient demand for high quality audit. This paper discusses the reasons for the low quality of independent audit in China from three aspects: the failure of supply of high audit quality and the imperfection of audit quality supervision system. 5 ways to improve the quality of independent audit. In view of the concrete reasons of the low quality of audit, this paper puts forward some countermeasures and suggestions on how to improve the quality of audit in our country.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前3條

1 李冬冬;審計客戶重要性對獨立審計質(zhì)量影響的實證研究[D];西南財經(jīng)大學;2009年

2 王仲祥;上市公司獨立審計質(zhì)量研究[D];天津師范大學;2012年

3 張文越;我國注冊會計師審計質(zhì)量差異研究[D];吉林財經(jīng)大學;2012年

本文編號：1676064