我国上市公司审计委员会与非标准审计意见相关性的研究
发布时间：2019-07-08 10:23
【摘要】： 上世纪末,接连不断发生的财务舞弊事件昭示着我国上市公司治理结构混乱,在这种困境下,2002年我国从英美国家引入一元治理结构下的审计委员会制度,但该制度是否适合我国二元治理结构本土情况,能否提高财务报表的质量,发挥对管理层的监督作用?国内学者对此仍然争议不断。审计委员会建立的初衷是证监机关在公司中寻觅一支公司治理的力量,监督审计师的独立和保证财务信息的质量。故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。 本文运用委托代理理论和信号传递理论对审计委员会制度进行分析,研究审计委员会在公司治理中的作用和存在的缺陷。在理论分析的基础上,借助2005-2007年我国上市公司数据进行实证分析,并得出结论:是否设立审计委员会与非标准审计意见相关性不显著;审计委员会设立时间长短与非标准审计意见相关性不显著;我国上市公司审计委员会专业性特征(会计专家比例和主任委员人选)与非标准审计意见相关性显著,但其独立性、规模性特征与非标准审计意见相关性不显著。 虽然我国上市公司审计委员会在一定程度上履行了财务监督职能,发挥了财会专家的作用,但总体来说,审计委员会的设立没有显著改善上市公司财务报表质量,其功能尚未完全发挥。这与相关部门对审计委员会的重视程度不够有关,到目前为止,我国还没有一部关于审计委员会的立法。因此建议从法律法规、治理环境以及审计委员会自身特征等方面进一步规范和完善我国上市公司审计委员会制度。
文内图片：
图片说明：独立董事与上市公司工作地点一致性统计注，，其次，由于很多上市公司规模较小，独立董事较少，董事会各专门委员会的组成人
[Abstract]:At the end of the last century, the successive financial fraud events have shown the confusion of the governance structure of the listed companies in our country. In this situation, in 2002, China introduced the system of the audit committee under the unitary governance structure from the Anglo-American countries, but whether the system is suitable for the local situation of the dual governance structure in our country, Is it possible to improve the quality of the financial statements and to play a role in the management of the financial statements? Domestic scholars are still in dispute. The original intention of the Board is to seek the strength of a company's governance in the company, to monitor the independence of the auditors and to guarantee the quality of the financial information. Therefore, this paper analyzes the effectiveness of the audit committee and the characteristics of the audit committee from the view of the type of audit opinion. In this paper, the system of the audit committee is analyzed by the theory of the proxy agent and the theory of signal transmission, and the role and the existence of the audit committee in the company's governance are studied. On the basis of the theoretical analysis, the paper makes an empirical analysis on the data of the listed companies in China from 2005 to 2007, and concludes that the correlation between the establishment of the audit committee and the non-standard audit opinion is not significant, and the time of the establishment of the audit committee is not relevant to the non-standard audit opinion. There is no significant correlation between the professional characteristics of the audit committee of the listed companies (the proportion of the accounting experts and the candidates of the chairman) and the non-standard audit opinions, but the independence, the scale characteristics and the non-standard audit opinions are not relevant. In general, the establishment of the Board of Auditors does not significantly improve the quality of the financial statements of the listed companies and their work. It has not been fully played. This is not relevant to the extent to which the relevant departments attach importance to the Board of Auditors, and so far, there has not yet been a trial in my country. The legislation of China's listed companies should be further regulated and improved from the aspects of laws and regulations, the management of the environment, and the characteristics of the audit committee.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F224
本文编号：2511520
文内图片：
图片说明：独立董事与上市公司工作地点一致性统计注，，其次，由于很多上市公司规模较小，独立董事较少，董事会各专门委员会的组成人
[Abstract]:At the end of the last century, the successive financial fraud events have shown the confusion of the governance structure of the listed companies in our country. In this situation, in 2002, China introduced the system of the audit committee under the unitary governance structure from the Anglo-American countries, but whether the system is suitable for the local situation of the dual governance structure in our country, Is it possible to improve the quality of the financial statements and to play a role in the management of the financial statements? Domestic scholars are still in dispute. The original intention of the Board is to seek the strength of a company's governance in the company, to monitor the independence of the auditors and to guarantee the quality of the financial information. Therefore, this paper analyzes the effectiveness of the audit committee and the characteristics of the audit committee from the view of the type of audit opinion. In this paper, the system of the audit committee is analyzed by the theory of the proxy agent and the theory of signal transmission, and the role and the existence of the audit committee in the company's governance are studied. On the basis of the theoretical analysis, the paper makes an empirical analysis on the data of the listed companies in China from 2005 to 2007, and concludes that the correlation between the establishment of the audit committee and the non-standard audit opinion is not significant, and the time of the establishment of the audit committee is not relevant to the non-standard audit opinion. There is no significant correlation between the professional characteristics of the audit committee of the listed companies (the proportion of the accounting experts and the candidates of the chairman) and the non-standard audit opinions, but the independence, the scale characteristics and the non-standard audit opinions are not relevant. In general, the establishment of the Board of Auditors does not significantly improve the quality of the financial statements of the listed companies and their work. It has not been fully played. This is not relevant to the extent to which the relevant departments attach importance to the Board of Auditors, and so far, there has not yet been a trial in my country. The legislation of China's listed companies should be further regulated and improved from the aspects of laws and regulations, the management of the environment, and the characteristics of the audit committee.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F224
【引证文献】
相关博士学位论文 前1条
1 王桦;应计质量、审计师聘任与审计师决策[D];复旦大学;2010年
相关硕士学位论文 前2条
1 贾萌萌;审计委员会有效性研究[D];天津财经大学;2011年
2 孙娜;非标准审计意见与外部监管有效性研究[D];吉林财经大学;2011年
本文编号：2511520
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