海南上市公司会计信息披露及独立审计研究

发布时间：2018-03-10 03:17

本文选题：会计信息　切入点：上市公司　出处：《华南热带农业大学》2005年硕士论文　论文类型：学位论文

【摘要】：1988年建省以来,海南经济取得了很大发展,而上市公司在海南经济发展中立下了汗马功劳。但是,近年来海南上市公司市场表现萎靡不振、经营业绩下滑、再融资能力下挫等。与此同时,“琼民源”、“罗牛山”、“东海股份”、“海虹控股”等上市公司因虚增利润、操纵上市、披露虚假信息等违返证券法规被中国证监会处罚。在这些事件中因合谋一起受处罚的还有中华会计师事务所和海南大正会计师事务所。以上事实表明海南上市公司内部存在会计信息失真,管理当局操纵利润,外部独立审计监管不严等问题。上市公司会计信息披露、独立审计一直是会计界的热门话题,国内外学者在这方面做了丰富的研究。但是他们都是以整个中国资本市场系统为研究背景的,而没有对某个地域子系统的上市公司会计信息披露、独立审计市场进行过研究。本文正是以海南省的经济、政治、文化为背景,有针对性地对海南上市公司会计信息披露、独立审计市场进行剖析研究作出初步探索,这也是本文的创新之处。我国证券市场目前尚处于“弱式有效市场”阶段,深沪两市对会计信息的吸收相对较慢,广大投资者对上市公司会计信息的接受、处理和消化能力相对较弱。因此,就要求上市公司所披露的会计信息更真实、充分,更具有可靠性。本文针对海南上市公司被注册会计师出具的“非标准无保留意见”审计报告中所披露的会计事项,分析其中所反映的在会计信息披露方面存在的问题及其形成原因。然后重点从独立审计方面分析目前注册会计师对海南上市公司所起的监督作用及审计业务的供求状况。最后从独立审计的角度提出规范海南上市公司会计信息披露的建议。本文主要采用理论研究分析、调查研究分析和案例分析的研究方法。全文共有七部分组成: 第一部分,即第1章绪论,主要介绍海南上市公司的发展状况,提出研究问题、目的、思路、技术路线与方法;第二部分,是第2章,进行经济理论分析与相关文献的研究综述;第三部分,是第3章和第4章,介绍审计意见类型,重点分析CPA出具的“非标准无保留意见”中上市公司所披露的会计信息中涉及的会计事项;以及这些事项所反映的海南上市公司会计信息披露中存在问题及形成原因;第四部分,乃第5章,海南独立审计市场的统计结果初步分析;第五部分,典型案例分析;第六部分,提出结论政策建议与讨论;第七部分,由参考文献、致谢、中外文摘要、附表组成。
[Abstract]:Since the establishment of Hainan Province in 1988, Hainan's economy has made great progress, while listed companies have made great contributions to Hainan's economic development. However, in recent years, the market performance of Hainan's listed companies has been sluggish and their business performance has declined. At the same time, listed companies such as "Qiong Minyuan", "Luo Niushan", "Donghai shares", "Haihong Holdings" and other listed companies manipulated the listing because of the false increase in profits. The disclosure of false information and other illegal securities regulations were penalized by the CSRC. In these cases, there were also Chinese accounting firms and Hainan Dazheng accounting firms for complicity. The above facts show that Hainan is listed on the stock market. Accounting information was distorted within the Division. Management manipulates profit, external independent audit supervision is not strict and so on. Accounting information disclosure of listed companies, independent audit has always been a hot topic in the accounting field, scholars at home and abroad have done a lot of research in this area. But they are all based on the whole Chinese capital market system as the research background. However, there is no research on the accounting information disclosure of listed companies in a regional subsystem, and the independent audit market. This paper is based on the economic, political and cultural background of Hainan Province, and has targeted at the disclosure of accounting information of listed companies in Hainan. The independent audit market carries on the analysis research to make the preliminary exploration, this also is this article innovation. China's securities market is still in the stage of "weak efficient market", the absorption of accounting information in Shenzhen and Shanghai stock markets is relatively slow, and the majority of investors' ability to accept, process and digest accounting information of listed companies is relatively weak. The accounting information disclosed by the listed companies is required to be more true, adequate and reliable. This paper deals with the accounting matters disclosed in the audit report of "non-standard unqualified opinion" issued by the certified public accountants of Hainan listed companies. This paper analyzes the problems and causes of accounting information disclosure reflected therein. Then, it analyzes the supervision function of CPA to Hainan listed companies and the supply of audit business from the aspect of independent audit. Finally, from the angle of independent audit, the paper puts forward some suggestions to standardize the disclosure of accounting information of Hainan listed companies. This paper mainly adopts the research methods of theoretical research, investigation and analysis and case analysis. There are seven parts in this paper:. The first part, the introduction of chapter 1, mainly introduces the development of Hainan listed companies, puts forward the research problems, purposes, ideas, technical routes and methods; the second part is the second chapter, The third part, chapter 3 and chapter 4, introduce the types of audit opinions, This paper focuses on the analysis of the accounting matters involved in the accounting information disclosed by listed companies in the "non-standard unqualified opinions" issued by CPA, as well as the problems and causes of accounting information disclosure of Hainan listed companies, which are reflected in these matters. Part 4th, Chapter 5, preliminary analysis of the statistical results of Hainan independent audit market; part 5th, typical case analysis; part 6th, concluding policy recommendations and discussion; part 7th, from reference, thanks, summary in Chinese and foreign languages, Composition of schedules.
【学位授予单位】：华南热带农业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43

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