我国上市公司会计信息低透明度的独立审计研究

发布时间：2018-04-06 05:14

本文选题：上市公司　切入点：会计信息　出处：《中南大学》2002年硕士论文

【摘要】： 由上市公司会计信息低透明度带来的审计独立性不高的问题，已成为我国证券市场中亟待克服的顽症。本文采用理论分析和实证研究相结合的方法，运用信息经济学的不对称理论，对上市公司独立审计关系失衡的一些基本问题进行了探讨，并提出了一些提高审计独立性的意见和建议。具体内容包括：(1)运用有效市场假说对会计信息与证券市场的有效性进行了分析，并提出了会计信息透明度及低透明度的概念。(2)介绍了证券市场独立审计环境。(3)分析了我国证券市场会计信息低透明度的现状及成因，指出我国上市公司缺乏对高透明度会计信息的需求，，这直接导致了独立审计质量不高。(4)结合独立审计成本效益不对称理论对影响我国上市公司审计独立性的因素进行分析，并用层次分析法予以排队分析。(5)提出了四点提高我国审计独立性的措施与建议。(6)探讨入世后将给我国独立审计行业带来的挑战。
[Abstract]:The lack of audit independence caused by the low transparency of accounting information of listed companies has become an urgent problem in China's securities market.In this paper, by combining theoretical analysis with empirical research and using the asymmetric theory of information economics, this paper probes into some basic problems of the imbalance of independent audit relationship of listed companies.Some suggestions and suggestions are put forward to improve the audit independence.The specific contents include: (1) using the efficient Market hypothesis to analyze the effectiveness of accounting information and the securities market.The paper also puts forward the concepts of transparency and low transparency of accounting information. It introduces the independent audit environment of the securities market and analyzes the present situation and causes of the low transparency of accounting information in China's securities market.It points out that China's listed companies lack the need for high transparency accounting information, which directly leads to the low quality of independent audit. It analyzes the factors that affect the audit independence of Chinese listed companies combined with the theory of independent audit cost-benefit asymmetry.This paper puts forward four measures and suggestions to improve the audit independence of our country, and probes into the challenges that will be brought to the independent audit industry after China's entry into WTO.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.4

【引证文献】