上市公司审计舞弊问题应对策略研究

发布时间：2018-03-08 20:22

本文选题：舞弊　切入点：审计舞弊　出处：《河海大学》2005年硕士论文　论文类型：学位论文

【摘要】：我国自深、沪两地的证券交易所成立以来，审计舞弊现象一直是经济领域内普遍关注的问题之一，，多年来未能彻底根除。20世纪90年代后期我国开始学习模仿美国的公司治理结构，试图根治这一现象，但当安然及安达信事件发生之后，美国的公司治理结构遭受到了前所未有的挑战和怀疑，导致了中国未来审计行业的发展方向变得不确定。2002年当美国《萨贝恩斯—奥克斯利法案》生效后，中国经济理论研究界进行了一场声势浩大的讨论，研究中国会计审计行业的发展问题，这一讨论持续了近两年的时间。但是直到今天我国的会计审计制度依然延续着2001年之前的结构模式，没有本质性变化，真正杜绝审计舞弊的制度模型依然未能建立。财务报表保险制度是针对解决美国审计师独立性受损问题而提出的制度模型，本文依据系统工程学、西方经济学、管理学的基本理论，采用博弈论均衡分析和经济模型等基本分析方法，通过对这一制度模型的研究，同中国的具体情况相结合，研究解决我国审计舞弊现象的制度框架。在财务报表保险制度中最为关键的一环是如何使保险公司选择恰当的会计事务所进行审计业务，我国目前最大障碍是未能有一套科学、有效的评估体系来保障保险公司做出正确的选择，当务之急是建立一套高效能的事务所评估体系来保障财务报表保险制度发挥最大的防舞弊功能。
[Abstract]:Since the establishment of the stock exchanges in Shenzhen and Shanghai, auditing fraud has been one of the issues of general concern in the economic field. In the late 90s of the 20th century, our country began to learn to imitate the corporate governance structure of the United States, trying to eradicate this phenomenon, but after the Enron and Andersen incidents occurred, The corporate governance structure in the United States has faced unprecedented challenges and doubts, leading to uncertainty about the future direction of the audit industry in China. In 2002, when the Sabers-Oxley Act came into effect in the United States, In the field of economic theory research in China, there has been a tremendous discussion on the development of the accounting and auditing industry in China. This discussion lasted for nearly two years, but until today, the accounting and auditing system of our country still continues the structure pattern before 2001, without essential changes, the real system model of eliminating audit fraud has not been established. The financial statement insurance system is a system model proposed to solve the problem of auditor independence damage in the United States. This paper is based on the basic theories of systems engineering, western economics and management. By using game theory equilibrium analysis and economic model, this paper studies the institutional framework of auditing fraud in China by studying the system model and combining it with the specific situation in China. The most crucial part of the financial statement insurance system is how to make the insurance company choose the appropriate accounting firm for auditing business. At present, the biggest obstacle in our country is the failure to have a set of science. An effective evaluation system to ensure the insurance companies to make the right choice, the urgent task is to establish a set of highly effective firm evaluation system to ensure that the financial statement insurance system to play the largest anti-fraud function.
【学位授予单位】：河海大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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