民间审计诚信机制相关问题及对策研究

发布时间：2018-05-13 14:23

本文选题：民间审计 + 诚信机制　；参考：《西南农业大学》2004年硕士论文

【摘要】： 信用体系建设是市场经济的必要条件。注册会计师造假冲击波直接引发了社会上的信用危机。我国银广夏、琼民源、蓝田股份为代表的一系列财务舞弊案件的曝光，注册会计师的职业道德素质，执业质量受到社会公众的广泛质疑，陷入了“诚信危机”，注册会计师行业的诚信建设再次受到社会各界前所未有的关注。本文研究运用经济学原理和新制度经济学理论，分别从民间审计市场的需求和供给关系进行分析，从而提出净化审计环境，保证独立、客观、公正的审计服务，并提出建立诚信机制的宏观和微观层面的政策建议。本论文以规范分析为主，研究结构如下：第1章文献综述。第2章绪论，主要介绍研究的问题、方法、思路。第3章理论基础，借鉴中外专家学者的研究理论，结论，特别是对独立审计的探讨，为进一步深入分析奠定了理论基础。第4章我国民间审计的现状分析，分析审计执业环境及CPA的困境，生存状态。第5章民间审计丧失诚信的原因分析，从供需关系论述和独立审计论述中找出了影响审计诚信的原因。第6章对民间审计诚信机制相关问题分析。分析了诚信与信任的关系：诚信与独立性的关系；诚信与职业道德的关系。第7章民间审计诚信机制建设的政策建议。针对“诚信危机”，分别从法制和法治制度建设、监管、独立性、信用等方面，有针对性地提出我国建立诚信机制的制度环境和宏观层面及微观层面的具体政策建议。第8章结论。通过以上系统的研究，得出以下基本结论： 1、审计诚信的特点是：(1)诚信表现为一种伦理关系，即诚实正直的品德和持续稳定的承诺关系。(2)审计诚信品质包括审计诚信认识，诚信情感，诚信意志，诚信信念，诚信习惯等基本要素。它们是相互联系、依存、促进的整体。(3)诚信是资本。因为所有的社会经济活动首先取决于诚信，其次才是知识和技能。(4)审计诚信的精神动力：独立性。(5)审计诚信的基本道德规范就是“诚信为本，操守为重，坚持准则，不做假账。” 2、对影响民间审计诚信服务的因素分析表明：由于需求不足导致民事赔偿；恶性竞争引发的低价揽客户行为，对诚信审计的直接损害；上市公司管理当局，即委托人与被审计人合二为一，使审计人员丧失了独立性。再加上民间审计不注重队伍建设和执业的道德素质不高。研究表明民间审计行业很难通过内部治理和市场治理，主动提供诚信审计服务。 3、在现阶段，公司治理结构状况和事务所聘用、解聘机制不完善，对注册会计师执业的独立性损害很大。加之法律低风险对提高诚信审计质量的要求很难实现。在我国企业治理结构中，国有企业所有者缺位，上市公司一股独大，，公司治理方面存在的问题相当严重。公司治理结构不完善，为虚假会计信息的滋生提供了天然土壤。主要因素是“政府干预”，“政府西南农业大学硕士学位论文中文摘要口坦鱼旦.国里鱼里皿鱼旦旦里鱼鱼当官的要政绩”，在公司治理中，政企不分，政府干预上市公司的现象依然存在。在这种环境下，要让注册会计师在审计工作中真正维护中、小股东的利益，对上市公司实施客观、公正、独立的财务审计，首先必须改善我国上市公司一股独大的治理结构，彻底解决企业结构问题，这当然是“冰冻三尺，非一日之寒。” 证券市场是一个信息不对称的市场，公众投资者与上市公司相比处于绝对的信息弱势地位，一因此必须通过信息披露来予以弥补。由专业会计师对上市公司提供的财务信息进行独立审计，则是现代资本市场制度保证信息披露有效的一个非常重要的途径。独立审计制度是否有效，首要的是要排除行政干预。因受几千年的封建思想以及建国以来历次政治运动和计划经济体制的影响，大行政和权利至上的观念根深蒂固，人们在各项工作中惯于运用行政权利，惯于听命领导的行政要求.如在财务报表上是否审深、查透和发表何种审计结论等问题上，有些受到各方的干扰和有关领导的“过问”，审计人员无法独立行使审计监督权，而一些审计人员为了自己的切身利益亦将上级领导的指示看得高于国家法律法规，做出了丧失诚信，违背公众利益的行为。只要存在行政干预，必然会产生违背独立性原则的审计结论.第二取决于注册会计师的职业操守和专业能力，即进行审计的会计师既要有专业胜任能力，又要有高尚的职业道德，超然独立的地位，并保持合理的职业谨慎。第三取决于相关制度的设计，如事务所的聘用，解聘机制不完善，由于怕“炒鱿鱼”，存在着利益冲突，因事务所和注册会计师是属于服务行业，怕失去客户，必然会有损审计的独立性。目前，我们面对的一个严重问题，那就是:注册会计师的职业操守由于利益驱动而受到严重削弱，而如果注册会计师丧失职业诚信，那么专业能力越高，造假的技术也就会越高明，造成的危害也就越大。所以，必须加强监管的力度，加快诚信机制的建设步伐，才能收到外部机制与内部机制合力价功效，促进民间审计步入规范、诚信审计的健康轨道。通过对民间审计缺失诚信的分析可见，现阶段，我国审计市场基本上是按买方市场运行的，民间审计缺乏诚信的问题究竟出在哪里?究其根源，问
[Abstract]:The construction of the credit system is a necessary condition for the market economy. The shock wave of the CPA's counterfeiting has directly caused the credit crisis in the society. China's silver Guangxia, Qiong yuan, Lantian shares a series of financial fraud cases, and the professional moral quality of CPA, and the quality of the industry is widely questioned by the public. The "integrity crisis" has once again attracted the attention of all sectors of the society.
In this paper, the principle of economics and the theory of new institutional economics are applied to analyze the demand and supply relationship of the private audit market, and the audit environment is purified and the independent, objective and impartial audit service is guaranteed, and the macro and micro level policy suggestions for the establishment of good faith mechanism are put forward.
This paper is mainly based on normative analysis, and the research structure is as follows:
The first chapter literature summary. The second chapter introduction, mainly introduces the research problem, the method, the thought. The third chapter theory foundation, draws lessons from the Chinese and foreign experts and scholars' research theory, the conclusion, especially to the independent audit discussion, has laid the theoretical foundation for further in-depth analysis. The fourth chapter analyses the present situation of the inter national audit, analyzes the audit practice environment and the CPA The fifth chapter analysis of the reasons for the loss of integrity of civil audits, from the relationship between supply and demand and the independent audit to find out the reasons that affect the integrity of the audit. The sixth chapter analyses the problems related to the credibility mechanism of the civil audit. The relationship between honesty and trust is analyzed: the relationship between honesty and independence; the relationship between honesty and professional ethics. The seventh chapter is the policy recommendations of the construction of the credibility mechanism of civil audit. In view of the "credit crisis", from the legal system and the rule of law system construction, supervision, independence, credit and other aspects, it puts forward the institutional environment of establishing the integrity mechanism in our country and the macro level and micro level of the policy recommendations. The eighth chapter conclusions.
Through the above system research, the following basic conclusions are drawn.
1, the characteristics of the integrity of audit are: (1) honesty is shown as an ethical relationship, that is, honesty and integrity and sustained and stable commitment. (2) audit integrity quality includes the basic elements of audit honesty, good faith, good faith, faith, and good faith. They are interrelated, dependent, and promoted. (3) integrity is capital. Because all social and economic activities first depend on integrity, and then knowledge and skills. (4) the spiritual motivation of auditing integrity: independence. (5) the basic moral norms of auditing integrity are "honesty, integrity, standards, and no false accounts."
2, the analysis of the factors that affect the good faith service of the civil audit shows that the lack of demand leads to civil compensation, the low-priced customer behavior caused by the vicious competition and the direct damage to the integrity audit; the listed company administration, which is the client and the auditor, loses its independence. The moral quality of team building and practice is not high. The research shows that it is difficult for the private audit industry to provide integrity audit services through internal governance and market governance.
3, at the present stage, the situation of corporate governance and the employment of the firm, the imperfect dismissal mechanism and the great damage to the independence of the certified public accountants. In addition, it is difficult to realize the requirements of the low risk of the law to improve the quality of the integrity audit. In the corporate governance structure of our country, the state-owned enterprises are absent, the listed companies are single and the corporate governance. The problem is quite serious. The imperfect corporate governance structure provides natural soil for the birth of false accounting information. The main factor is "government intervention", "the government"
Chinese abstract of the master's degree thesis of Southwest Agricultural University
A fish fish in a national fish.
In the course of corporate governance, there is no distinction between government and business, and the phenomenon of government intervention in listed companies still exists.
Next, we should let CPAs in the audit work to truly safeguard the interests of small shareholders, and be objective and fair to the listed companies.
Independent financial audit must first improve the governance structure of our listed companies and solve the problem of enterprise structure thoroughly.
This is, of course, "three feet frozen, not a day's cold."
The securities market is an asymmetric information market. Compared with the listed companies, the public investors are in an absolute position of information disadvantaged.
Therefore, it is necessary to make up for the disclosure of financial information by professional accountants.
Audit is a very important way to ensure the effective disclosure of information in modern capital market system. Is the independent auditing system effective?
Effective, the most important thing is to exclude administrative interference. Because of thousands of years of feudal ideology and political movements and plans since the founding of the people's Republic of China.
The influence of the economic system, the concept of great administration and supremacy of rights are deep-rooted. People are accustomed to using administrative rights in every work.
The administrative requirements that are used to obey the leadership. For example, if the financial statements are examined thoroughly, what kind of audit conclusions are issued and so on?
Some of them are subject to interference from all sides and the "questioning" of the relevant leaders. Auditors are unable to exercise independent audit supervision power, while some audits.
For the sake of their own interests, the personnel also see the instructions of the superiors at a higher level than the state laws and regulations.
The act of public interest. As long as there is administrative intervention, there will inevitably be audit conclusion which violates the principle of independence. Second
In terms of professional ethics and professional competence of certified public accountants, accountants who are audited should have both professional competence and high professional competence.
We still have professional ethics, independent status and reasonable occupational prudence. Third, it depends on the design of relevant systems, such as
The employment and dismissal mechanism of the firm is not perfect because of the conflict of interest because of the fear of "firing the squid".
Teachers belong to the service industry. For fear of losing customers, they will inevitably undermine the independence of audit. At present, we are facing a serious problem.
The problem is that the professional ethics of Certified Public Accountants is seriously weakened due to interest driven, and if the CPA loses
Professional integrity, the higher professional ability, the more sophisticated the technology of counterfeiting, the greater the harm.
It is necessary to strengthen supervision and speed up the pace of building up the integrity mechanism so as to receive the combined effect of external mechanism and internal mechanism.
Promoting private auditing into the healthy track of standardization and integrity auditing.
Through the analysis of the lack of honesty in the civil audit, it can be seen that at present, the audit market in China is basically running in the buyer's market.
What is the problem of lack of credibility in civil auditing?

【学位授予单位】：西南农业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【引证文献】