【摘要】：我國(guó)會(huì)計(jì)師事務(wù)所一般采用政府指導(dǎo)定價(jià)方式進(jìn)行審計(jì)定價(jià),但由于受到主客觀條件的限制,政府指導(dǎo)定價(jià)暴露出如定價(jià)標(biāo)準(zhǔn)不合理、定價(jià)要素不統(tǒng)一等問題,其合理性受到質(zhì)疑與挑戰(zhàn)。據(jù)研究統(tǒng)計(jì),影響審計(jì)定價(jià)的因素主要為審計(jì)成本與審計(jì)風(fēng)險(xiǎn),而企業(yè)內(nèi)部控制有效不僅可以節(jié)約注冊(cè)會(huì)計(jì)師的審計(jì)成本投入,還可降低其所承擔(dān)的審計(jì)風(fēng)險(xiǎn)。論文以此為突破點(diǎn),對(duì)企業(yè)內(nèi)部控制水平進(jìn)行有效地評(píng)價(jià),并以此為基礎(chǔ)展開對(duì)企業(yè)內(nèi)部控制與審計(jì)定價(jià)的相關(guān)性研究。 我國(guó)財(cái)政部在《企業(yè)內(nèi)部控制基本規(guī)范》中對(duì)內(nèi)部控制目標(biāo)進(jìn)行了界定,即合理保證企業(yè)經(jīng)營(yíng)管理合法、資產(chǎn)安全、財(cái)務(wù)報(bào)告及相關(guān)信息真實(shí)完整、提高經(jīng)營(yíng)效率、促進(jìn)企業(yè)發(fā)展。在此基礎(chǔ)上,本文將總目標(biāo)分解為戰(zhàn)略目標(biāo)、經(jīng)營(yíng)目標(biāo)、報(bào)告目標(biāo)、合規(guī)性目標(biāo)、資產(chǎn)安全性目標(biāo)等五個(gè)子目標(biāo),并用一套可量化的指標(biāo)體系,運(yùn)用層次分析法確定各目標(biāo)的權(quán)重,構(gòu)建基于內(nèi)控目標(biāo)的內(nèi)部控制評(píng)價(jià)體系。為確保評(píng)價(jià)體系真實(shí)有效,本文篩選選取了2011年滬、深兩市922家上市公司作為樣本企業(yè),對(duì)評(píng)價(jià)體系進(jìn)行了實(shí)證檢驗(yàn),檢驗(yàn)結(jié)果表明該評(píng)價(jià)體系具有較強(qiáng)的實(shí)踐價(jià)值�；谏鲜鰞�(nèi)部控制評(píng)價(jià)體系,得出我國(guó)樣本上市公司的內(nèi)部控制評(píng)分,以此作為企業(yè)內(nèi)部控制質(zhì)量的替代變量,納入審計(jì)定價(jià)模型,并選取2012年與2011年滬、深兩市816家公司對(duì)其進(jìn)行實(shí)證研究,得出結(jié)論：企業(yè)內(nèi)部控制有效性水平與審計(jì)定價(jià)存在顯著的負(fù)相關(guān)關(guān)系,當(dāng)企業(yè)的內(nèi)部控制有效性水平發(fā)生變化時(shí),事務(wù)所的審計(jì)定價(jià)也會(huì)隨之進(jìn)行適當(dāng)幅度的反方向調(diào)整,這與我國(guó)審計(jì)定價(jià)市場(chǎng)的實(shí)際情況相符。 本文通過研究企業(yè)內(nèi)部控制有效性與審計(jì)定價(jià)的關(guān)系,為完善我國(guó)企業(yè)內(nèi)部控制制度提供了理論指導(dǎo)和經(jīng)驗(yàn)證據(jù)的同時(shí),揭示了我國(guó)審計(jì)市場(chǎng)產(chǎn)品服務(wù)的定價(jià)規(guī)律,為政府相關(guān)部門制定合理的審計(jì)定價(jià)標(biāo)準(zhǔn)、抑制注冊(cè)會(huì)計(jì)師行業(yè)的不正當(dāng)競(jìng)爭(zhēng)、規(guī)范行業(yè)發(fā)展提供了經(jīng)驗(yàn)證據(jù)及決策有用信息。圖5幅,表21個(gè),參考文獻(xiàn)91篇。
[Abstract]:Accounting firms in our country generally use government-guided pricing to carry out audit pricing. However, due to the restrictions of subjective and objective conditions, government-guided pricing exposes such problems as unreasonable pricing criteria and inconsistent pricing elements. Its rationality is questioned and challenged. According to the research statistics, audit cost and audit risk are the main factors influencing audit pricing, and the effective internal control of enterprises can not only save the audit cost input of certified public accountants, but also reduce the audit risk they bear. This paper takes this as the breakthrough point, carries on the effective appraisal to the enterprise internal control level, and carries on the correlation research to the enterprise internal control and the audit pricing based on this. The Ministry of Finance of our country has defined the objective of internal control in the basic Standard of Enterprise Internal Control, which is to reasonably guarantee the legal operation and management of enterprises, the safety of assets, the authenticity and integrity of financial reports and related information, and the improvement of business efficiency. Promote the development of enterprises. On this basis, the overall objective is divided into five sub-objectives: strategic objective, business objective, reporting goal, compliance goal and asset security objective, and a set of quantifiable index system is used. The weight of each target is determined by AHP and the evaluation system of internal control based on internal control target is constructed. In order to ensure that the evaluation system is true and effective, this paper selects 922 listed companies from Shanghai and Shenzhen stock markets in 2011 as sample enterprises, and makes an empirical test on the evaluation system. The results show that the evaluation system has strong practical value. Based on the above internal control evaluation system, the internal control score of the sample listed companies in our country is obtained, which is regarded as the substitute variable of the internal control quality of the enterprises, and is included in the audit pricing model, and Shanghai, 2012 and 2011 are selected. The empirical study of 816 companies in Shenzhen and Shenzhen has concluded that there is a significant negative correlation between the level of internal control effectiveness and audit pricing, when the level of internal control effectiveness changes, The audit pricing of the firm will be adjusted in the opposite direction, which is consistent with the actual situation of the audit pricing market in our country. By studying the relationship between the effectiveness of internal control and audit pricing, this paper provides theoretical guidance and empirical evidence for perfecting the internal control system of enterprises in China, and reveals the pricing law of the products and services of audit market in China. It provides empirical evidence and useful information for government departments to establish reasonable auditing pricing standards, to restrain unfair competition in CPA industry, and to standardize the development of the industry. 5 figures, 21 tables, 91 references.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F239.4

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本文編號(hào)：2300556