我国上市公司审计意见的市场传导效应研究

发布时间：2018-05-13 18:26

本文选题：审计意见 + 审计质量　；参考：《重庆大学》2005年硕士论文

【摘要】：众所周知,证券市场自诞生之日起,就成为企业资金融通的最有效、最重要的渠道。它的健康发展,对企业的健康发展极为重要,最终极大地影响着国家经济的发展。因此,如何建立一个规范、高效、充满竞争的证券市场是国家相关部门极为关注的问题。因为只有在这样的市场中才能实现资源的最优配置,同时证券市场的规范化还是一个国家市场经济逐步走向成熟的标志。但是,规范证券市场比建立证券市场的难度更大,而规范会计信息的披露则是规范证券市场的一个重要方面。作为独立鉴证的审计师对财务报告信息质量鉴证结果的审计意见,则在规范企业信息披露方面扮演了重要的角色,不同审计意见的出具标志着企业信息披露的规范化程度。因此,审计意见的出具为投资者高度重视,并会对投资者的决策行为产生重要影响,最终也将对证券市场的健康发展产生深远的影响。有关审计意见的市场传导效应究竟有何特点,目前国内外文献均未取得一致的结论,分析其原因主要是研究方法和样本选取上的差异所致。2001年以来,我国加大了对上市公司信息披露的监管,信息披露更加规范,样本数据真实性更强。在此背景下,审计意见的市场传导效应又有何特点?这个问题值得人们去思考、去研究。本文试图通过对相关文献的分析,以深沪市上市公司2001—2003年的数据为样本,研究审计意见市场传导效应的特点,为证券市场相关各方的决策提供参考。本文的研究主要分六个部分进行: 第一部分,审计意见市场传导效应研究的相关文献回顾。通过对相关文献的回顾,为本文的研究提供一些研究的思路,并通过对这些文献的分析为本文的研究寻找恰当的研究方法。第二部分,与审计意见市场传导效应有关的理论分析。主要对产生注册会计师审计的委托代理理论、上市公司、注册会计师围绕审计意见的决策以及投资者对审计意见的反应等进行分析,同时分析了审计意见与股价变动的关系,而本文的实证研究将在所有这些理论分析的基础上进行。第三部分,与审计意见市场传导效应有关的制度背景分析。包括国家制定的相关政策法规(包括全国人大和国务院出台和颁布的政策法规),财政部颁布的相关法规准则,中国证监会颁布的相关规章制度,以及制度背景对审计市场的影响等内容。
[Abstract]:As we all know, the securities market has become the most effective and important channel for the financing of enterprises since its birth. Its healthy development is of great importance to the healthy development of enterprises and ultimately affects the development of national economy. Therefore, how to establish a standardized, efficient and competitive securities market is of great concern to relevant government departments. Only in such a market can the optimal allocation of resources be realized, and the standardization of the securities market is a sign that a country's market economy is gradually maturing. However, it is more difficult to regulate the securities market than to establish the securities market, and standardizing the disclosure of accounting information is an important aspect of regulating the securities market. As an independent auditor, the audit opinion of financial report information quality assurance results plays an important role in standardizing enterprise information disclosure, and the issuance of different audit opinions marks the standardization of enterprise information disclosure. Therefore, the issue of audit opinions is highly valued by investors, and will have an important impact on investors' decision-making behavior, and will ultimately have a far-reaching impact on the healthy development of the securities market. What are the characteristics of the market conduction effect of audit opinions? there is no consistent conclusion in the literature at home and abroad. The reasons are mainly caused by the differences in research methods and sample selection. China has increased the supervision of information disclosure of listed companies, more standardized information disclosure, more authentic sample data. In this context, what are the characteristics of the market conduction effect of audit opinion? The problem is worth thinking about and studying. This paper attempts to study the characteristics of audit opinion market conduction effect based on the data of listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2003 through the analysis of relevant literature, and to provide reference for the decision-making of relevant parties in the stock market. The research of this paper is divided into six parts: The first part is a review of relevant literature on the research of market conduction effect of audit opinion. Through the review of the relevant literature, this paper provides some ideas for the study of this paper, and through the analysis of these documents to find the appropriate research methods for this study. The second part is the theoretical analysis about the market conduction effect of audit opinion. This paper mainly analyzes the principal-agent theory of CPA audit, listed company, CPA's decision about audit opinion and investor's reaction to audit opinion. At the same time, it analyzes the relationship between audit opinion and stock price change. The empirical research in this paper will be carried out on the basis of all these theoretical analysis. The third part analyzes the institutional background related to the market conduction effect of audit opinion. Including the relevant policies and regulations formulated by the State (including those promulgated and promulgated by the National people's Congress and the State Council), the relevant regulations and guidelines promulgated by the Ministry of Finance, and the relevant rules and regulations promulgated by the China Securities Regulatory Commission, And the impact of the system background on the audit market and so on.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】