中国上市公司审计委员会有效性的实证研究
发布时间：2019-02-25 15:32
【摘要】：审计委员会是董事会设立的专门工作机构,是一支独立的财务力量,通过履行监督、控制、沟通和报告职责,来提高财务报告的质量。它在中国发展时间较短,自从2000年我国首次引入审计委员会的概念至今,很多企业已经设立了这个机构,但它在我国当前资本市场的环境下是否发挥作用,是一个备受争议的话题,是本文探讨的核心。 本文通过规范研究与实证研究相结合的方法,借鉴国内外学者对于审计委员会的研究,总结与创新,对审计委员会的相关理论阐述,归纳出审计委员会有效性的特征,又通过描述性统计分析与逻辑回归分析的方法对审计委员会的治理效果和有效特征进行了实证检验。由于2006到2007是设立审计委员会数量大幅度增加的一年,从半左右的比例增加到95%以上,所以实证一研究采用2006年A股上市公司的数据,验证审计委员会设立与否是否影响到标准审计意见；实证二采用2009年A股上市公司的数据验证审计委员会有效的各个特征与审计委员会有效性关系。 根据检验结果可以看出,目前审计委员会的设立在我国上市公司的公司治理中起到了积极的作用,有助于提高财务报告质量,而每个特征一独立性、专业性和尽职性与审计委员会有效性都呈正相关的关系。最后,本文根据理论分析及实证结果,提出几点建议。
[Abstract]:The Board of auditors is an independent financial body established by the Board of Directors to improve the quality of financial reporting by performing oversight, control, communication and reporting responsibilities. It has been developing in China for a relatively short time. Since the introduction of the concept of Audit Committee in China in 2000, many enterprises have set up this institution, but whether it plays a role in the current capital market environment in China. Is a controversial topic, is the core of this paper. Through the combination of normative research and empirical research, this paper draws lessons from domestic and foreign scholars' research on the audit committee, summarizes and innovates, expounds the relevant theories of the audit committee, and sums up the characteristics of the effectiveness of the audit committee. Through descriptive statistical analysis and logical regression analysis, this paper empirically tests the governance effect and effective characteristics of the audit committee. Since the number of audit committees established in 2006 to 2007 has increased significantly from about half to more than 95 percent, the empirical study uses data from A-share listed companies in 2006. To verify whether the establishment of the Board of auditors affects the standard audit opinion; In the second case, the data of A-share listed companies in 2009 were used to verify the relationship between the effective characteristics of the audit committee and the effectiveness of the audit committee. According to the test results, it can be seen that the establishment of the Audit Committee has played a positive role in the corporate governance of listed companies in China at present, which helps to improve the quality of financial reporting, while each feature is independent. Professionalism and due diligence are positively related to the effectiveness of the Board of auditors. Finally, based on the theoretical analysis and empirical results, this paper puts forward some suggestions.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4
[Abstract]:The Board of auditors is an independent financial body established by the Board of Directors to improve the quality of financial reporting by performing oversight, control, communication and reporting responsibilities. It has been developing in China for a relatively short time. Since the introduction of the concept of Audit Committee in China in 2000, many enterprises have set up this institution, but whether it plays a role in the current capital market environment in China. Is a controversial topic, is the core of this paper. Through the combination of normative research and empirical research, this paper draws lessons from domestic and foreign scholars' research on the audit committee, summarizes and innovates, expounds the relevant theories of the audit committee, and sums up the characteristics of the effectiveness of the audit committee. Through descriptive statistical analysis and logical regression analysis, this paper empirically tests the governance effect and effective characteristics of the audit committee. Since the number of audit committees established in 2006 to 2007 has increased significantly from about half to more than 95 percent, the empirical study uses data from A-share listed companies in 2006. To verify whether the establishment of the Board of auditors affects the standard audit opinion; In the second case, the data of A-share listed companies in 2009 were used to verify the relationship between the effective characteristics of the audit committee and the effectiveness of the audit committee. According to the test results, it can be seen that the establishment of the Audit Committee has played a positive role in the corporate governance of listed companies in China at present, which helps to improve the quality of financial reporting, while each feature is independent. Professionalism and due diligence are positively related to the effectiveness of the Board of auditors. Finally, based on the theoretical analysis and empirical results, this paper puts forward some suggestions.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4
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