创业板上市公司财务报表重大错报风险评估研究

发布时间：2018-05-24 03:54

本文选题：创业板上市公司 + 财务报表重大错报风险　；参考：《江苏科技大学》2017年硕士论文

【摘要】：创业板上市公司以高新技术企业为主,是国家发展中国创造不可忽视的力量。由于创业板上市公司的重要性和审计难度,对审计人员提出了更高要求。以往对于创业板上市公司的审计风险研究主要是以理论研究为主,研究给出的措施,对于实务情况考虑较少,不容易操作。因此,结合创业板上市公司的风险特点,研究财务报表重大错报风险的评估显得很有必要。本文以创业板公司的财务报表重大错报风险作为研究对象,指出了目前创业板和重大错报风险的研究背景,以及本文研究带来的理论和实际意义。通过对已有研究成果的学习,认识研究现状和存在的不足。分别从审计风险的理论、重大错报的相关概念以及创业板的特点等方面,来构建本文的理论基础。通过对财务指标与重大错报风险关系的研究,构建了以财务指标为主的重大错报风险评估体系。选取的20个财务指标反映了筹资因素、营运因素、发展因素、现金流因素四个方面,选取的非财务指标主要体现了企业的内部治理因素。选取2013-2015年创业板错报公司与非错报公司作为样本,运用因子分析法进行分析。通过实证研究的结果,发现对于重大错报影响程度由高到低的因素分别是:公司发展情况、公司比率结构、短期偿债能力、股权集中情况、公司现金流、总资产增长情况、长期偿债能力、董事会监事会情况和公司的营业情况。通过对比,发现错报公司与非错报公司的综合得分差异显著。以错报公司和非错报公司综合得分的均值作为分界线,划分高、中、低风险水平。用匹配样本公司来检验,发现识别准确率达到了80%以上。本文进行了案例分析,从案例公司的各个影响因素的情况分析风险的情况,并验证了通过综合得分评估重大错报风险水平的有效性,结合案例给出了应对风险的办法。最后回顾本文,做出总结和展望。
[Abstract]:Gem listed companies mainly high-tech enterprises, is the national development of China to create a force that can not be ignored. Due to the importance of gem listed companies and audit difficulty, auditors put forward higher requirements. In the past, the research on audit risk of gem listed companies is mainly based on theoretical research. The measures given in the study are less considered for practical situations and not easy to operate. Therefore, it is necessary to study the risk assessment of material misstatement in financial statements according to the risk characteristics of gem listed companies. This paper takes the risk of material misstatement of financial statements of gem as the research object, and points out the research background of gem and the risk of material misstatement, as well as the theoretical and practical significance of this study. Through the study of the existing research results, the current situation and shortcomings of the research are recognized. From the theory of audit risk, the related concepts of material misstatement and the characteristics of gem, this paper constructs the theoretical basis of this paper. Based on the study of the relationship between the financial index and the risk of material misstatement, a risk assessment system of material misstatement is constructed, which is based on the financial index. The 20 financial indexes selected reflect four aspects: financing factor, operation factor, development factor and cash flow factor. The selected non-financial index mainly reflects the internal governance factor of the enterprise. In 2013-2015 gem misstatement company and non-misstatement company as samples, factor analysis method is used to analyze. Through the results of empirical research, we find that the factors that affect the degree of material misstatement from high to low are: company development, corporate ratio structure, short-term solvency, equity concentration, cash flow, total asset growth. Long-term solvency, board of directors board of supervisors and the company's business situation. By comparison, it is found that the comprehensive scores of misstatement companies and non-misstatement companies are significantly different. Take the average of the comprehensive score of misstatement company and non-misstatement company as the dividing line, divide the high, middle and low risk level. With matching sample companies to test, found that the recognition accuracy of more than 80%. In this paper, case analysis is carried out, and the risk situation is analyzed from the situation of each influencing factor of the case company, and the effectiveness of evaluating the risk level of material misstatement by comprehensive score is verified, and the method to deal with the risk is given in combination with the case. Finally, review this paper, make a summary and prospects.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6;F832.51

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