【摘要】： 獨立董事制度是上市公司內(nèi)部治理結構重要組成部分，，獨立審計是健全上市公司外部治理機制的有效手段，兩者之間具有共性。完善的獨立董事制度是保障注冊會計師獨立、客觀、公正執(zhí)業(yè)、切實發(fā)揮審計鑒證作用、提高獨立審計質量的重要條件。同時，注冊會計師行業(yè)應注重維護自身的獨立性，提供高質量的審計信息，并就與財務報表審計相關、且根據(jù)職業(yè)判斷認為與治理層責任相關的重大事項，以適當?shù)姆绞郊皶r與獨立董事溝通，便于獨立董事完整、深入了解上市公司，以有效行使決策權。注冊會計師的監(jiān)督作用與獨立董事的制衡作用的合成對于上市公司的穩(wěn)健運行將起到良性互動作用。獨立董事提升了獨立審計的“獨立性”，獨立審計奠定了獨立董事“獨立視事”的制度基礎。 本文主要通過對我國上市公司獨立董事行權的典型案例分析，以及采用統(tǒng)計方法，以2004、2005年在滬深兩地上市的84家浙江省上市公司為例，對獨立董事制度和獨立審計的相關性進行分析。研究結果表明：(1)獨立董事制度和獨立審計，對于提高我國上市公司的治理效率具有一定作用。(2)獨立董事制度和獨立審計具有相關性。獨立董事在董事會中所占比例較高者，公司業(yè)績相對較高，表現(xiàn)在每股收益(扣除后)、凈資產(chǎn)收益率、總資產(chǎn)收益率三個指標。同時公司相對更能獲得標準無保留的審計報告。
[Abstract]:Independent director system is an important part of the internal governance structure of listed companies. Independent audit is an effective means to perfect the external governance mechanism of listed companies. Perfect independent director system is an important condition to guarantee the independent, objective and fair practice of CPA, to give full play to the role of audit verification and to improve the quality of independent audit. At the same time, the CPA industry should pay attention to maintaining its own independence, providing high-quality audit information, and regarding the major issues related to the audit of financial statements, and according to the professional judgment, which are related to the responsibilities of the governance layer. Communicate with the independent director in a proper way, so that the independent director can understand the listed company thoroughly and exercise the decision-making power effectively. The combination of the supervision of CPA and the check and balance of independent director will play a positive role in the steady operation of listed companies. Independent director promotes the independence of independent audit, and independent audit lays the foundation of independent director's independent supervision. This paper analyzes the typical cases of independent directors of listed companies in China, and takes 84 listed companies in Shanghai and Shenzhen in 2004 and 2005 as examples. The correlation between independent director system and independent audit is analyzed. The results show that: (1) the independent director system and independent audit have a certain role in improving the efficiency of governance of listed companies in China; (2) the independent director system and independent audit have relevance. The higher proportion of independent directors in the board of directors, the company's performance is relatively high, performance in earnings per share (after deducting), return on net assets, total return on assets three indicators. At the same time, the company is relatively more able to obtain standard unqualified audit reports.
【學位授予單位】：浙江大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F276.6;F239.4

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本文編號：2396150