我国医药上市公司审计定价影响因素研究

发布时间：2018-06-07 04:12

本文选题：医药上市公司 + 审计定价　；参考：《燕山大学》2013年硕士论文

【摘要】：本文以中国证监会2001年发布《公开发行证券的公司信息披露内容与格式准则第2号—年度报告的内容与格式(2001年)修订稿)》和《公开发行证券的公司信息披露规范问答第6号—支付会计师事务所报酬及其披露》的文件为背景，以2011年在沪深两市上市的医药公司为样本，将规范研究和实证研究相结合，实证检验审计定价与相关影响因素之间的关系。首先，论文阐述了本文的研究背景和研究意义，在对国内外审计定价研究成果的回顾的基础上，提出本文研究的切入点，同时阐述了本文的研究方法。然后论文对与研究主题相关的概念进行了界定，包括审计定价和相关影响因素，然后阐述了本文的理论基础，包括委托代理理论、“低价揽客”行为理论，分析了这些理论作用于审计定价机制的机理。其次，在对我国医药行业的基本情况有所了解的前提下，从行业特点和成长性等方面对我国医药上市公司的现状进行了数据分析，并对医药行业的审计现状进行了概述。再次，在理论指导与现状分析的基础上，对本文实证研究的变量进行了选取，，提出来本文的研究假设，同时构建了模型。接下来，对我国医药行业上市公司审计定价与影响因素的关系进行了实证研究，得出了公司规模、盈余管理水平、事务所声誉、上市地域对审计定价正相关；偿债能力与审计定价负相关的结论，并对其进行了分析。最后，依据理论分析和实证结果，提出本文结论，有针对性地总结审计定价市场中的问题。提出了建立统一的审计定价体系、完善风险导向审计定价功能、加强会计师事务所及注册会计师自身建设的相关建议。
[Abstract]:This paper is based on the documents issued by China Securities Regulatory Commission (CSRC) on the content and format of the disclosure content and format of the publicly issued securities in 2001 - the content and format of the annual report second - the revised version of the annual report (2001) and the company information disclosure standard Q & A No. sixth - the payment and disclosure of the accounting firm in 2011. A sample of pharmaceutical companies listed in Shanghai and Shenzhen two cities is used to combine normative research and empirical research to empirically test the relationship between audit pricing and related factors.
First, the paper expounds the background and significance of the research. On the basis of reviewing the research results of audit pricing at home and abroad, this paper puts forward the breakthrough point of this paper, and expounds the research methods of this paper. Then the thesis defines the concepts related to the research topic, including audit pricing and related factors, and then explains the relevant factors. The theoretical basis of this article, including the principal-agent theory and the theory of "low price", is analyzed, and the mechanism of these theories acting on audit pricing mechanism is analyzed.
Secondly, on the premise of understanding the basic situation of China's pharmaceutical industry, this paper analyzes the current situation of Chinese pharmaceutical listed companies from the aspects of industry characteristics and growth, and summarizes the current situation of the medical industry.
Thirdly, on the basis of theoretical guidance and current situation analysis, the variables of this empirical study are selected, the hypothesis of this paper is proposed and the model is constructed. Then, the relationship between the audit pricing and the influencing factors of the listed companies in China's pharmaceutical industry is empirically studied, and the scale of the company, the level of earnings management, and the affairs of the listed companies are obtained. The reputation of the listing area is positively related to the audit pricing, and the conclusion is that the debt paying ability is negatively correlated with the audit pricing.
Finally, on the basis of theoretical analysis and empirical results, the conclusion of this paper is put forward, the problems in the audit pricing market are summarized, a unified audit pricing system is set up, the pricing function of the risk oriented audit is perfected, and the relevant suggestions for the establishment of CPA firms and CPA themselves are strengthened.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4;F426.72

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