不同委托代理关系下的审计市场研究
发布时间：2019-01-21 12:32
【摘要】： 审计质量的高低一直受人们所关注,它对规范资本市场有着非常重要的作用。审计的出现是股份制经济发展的内在需要,委托代理关系是审计产生的理论基础。在简单审计委托关系下,注册会计师能保持较高的独立性,审计市场是有效率的；在多重审计委托关系下,影响注册会计师独立性的因素变多,需要有效的制度安排来提高审计市场的质量。我国审计的出现与发达市场经济国家不同,并不是企业内在自身的需求,而是政府作为的结果,从诞生起就不存在那种自然需求的委托关系。在我国特有国情之下,我国的审计呈现自有的特征。 本文从审计的出现、发展出发,将审计与委托代理关系相联系,研究在审计市场中,不同委托关系是如何影响审计市场效率的。通过对比分析审计市场在国内和国外的发展历史,指出清楚的委托关系是审计市场富有效率的前提,而我国缺乏清楚的审计委托关系。完善的审计委托关系,能提高会计师的独立性。在借鉴国内外对审计质量研究的基础上,本文探讨了我国审计质量的深层次原因和改进措施,提出了改善我国审计委托关系的建议。
[Abstract]:Audit quality has always been concerned by people, it has a very important role in regulating the capital market. The emergence of audit is the internal need of the development of shareholding economy, and the principal-agent relationship is the theoretical basis of audit. Under the simple audit entrustment relationship, the CPA can maintain high independence, and the audit market is efficient; Under the multi-audit entrustment relationship, there are many factors that affect the independence of CPA, so effective institutional arrangement is needed to improve the quality of audit market. The appearance of audit in our country is different from that in developed market economy countries. It is not the internal demand of enterprises, but the result of government action. Since its birth, there has been no entrustment relationship of natural demand. Under the special national conditions of our country, the audit of our country presents its own characteristics. Based on the emergence and development of audit, this paper links audit with principal-agent relationship, and studies how different principal-agent relationships affect the efficiency of audit market. By comparing and analyzing the development history of audit market at home and abroad, it is pointed out that a clear principal-relationship is the premise of the efficiency of audit market, but our country lacks a clear audit entrustment relationship. Perfect audit entrustment relationship can improve the independence of accountants. Based on the research on audit quality at home and abroad, this paper probes into the deep causes and improvement measures of audit quality in our country, and puts forward some suggestions to improve the audit entrustment relationship in our country.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2412667
[Abstract]:Audit quality has always been concerned by people, it has a very important role in regulating the capital market. The emergence of audit is the internal need of the development of shareholding economy, and the principal-agent relationship is the theoretical basis of audit. Under the simple audit entrustment relationship, the CPA can maintain high independence, and the audit market is efficient; Under the multi-audit entrustment relationship, there are many factors that affect the independence of CPA, so effective institutional arrangement is needed to improve the quality of audit market. The appearance of audit in our country is different from that in developed market economy countries. It is not the internal demand of enterprises, but the result of government action. Since its birth, there has been no entrustment relationship of natural demand. Under the special national conditions of our country, the audit of our country presents its own characteristics. Based on the emergence and development of audit, this paper links audit with principal-agent relationship, and studies how different principal-agent relationships affect the efficiency of audit market. By comparing and analyzing the development history of audit market at home and abroad, it is pointed out that a clear principal-relationship is the premise of the efficiency of audit market, but our country lacks a clear audit entrustment relationship. Perfect audit entrustment relationship can improve the independence of accountants. Based on the research on audit quality at home and abroad, this paper probes into the deep causes and improvement measures of audit quality in our country, and puts forward some suggestions to improve the audit entrustment relationship in our country.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【参考文献】
相关期刊论文 前10条
1 孙铮，，孙立新;代理理论及其在会计和审计方面的研究[J];财经研究;1994年11期
2 李奇凤;;会计师事务所审计质量分析——来自2003年中国上市公司的经验证据[J];财会通讯(学术版);2006年07期
3 陈汉文,夏文贤,陈秋金;上市公司审计委员会:案例分析与模式改进——公司治理、受托责任与审计委员会制度(下)[J];财会通讯;2004年01期
4 张奇峰;;上市公司独立审计需求:原因与治理[J];财会通讯;2006年04期
5 齐莲英,王森;美国上市公司治理结构中的审计委员会概述[J];财贸经济;2002年10期
6 吴玉心,胡玉明;对审计模式与审计质量问题的再思考[J];当代财经;2004年12期
7 胡继荣,张晴;审计委托模式与审计质量——基于审计冲突理论的研究[J];福州大学学报(哲学社会科学版);2005年02期
8 李成科;赵雪汝;魏聪吉;;加快完善会计监督体系[J];管理科学文摘;2006年02期
9 王艳艳;陈汉文;于李胜;;代理冲突与高质量审计需求——来自中国上市公司的经验数据[J];经济科学;2006年02期
10 李_",薛祖云;董事会结构与会计师事务所解聘行为关系的实证研究——来自中国证券市场的经验证据[J];经济评论;2005年03期
本文编号：2412667
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2412667.html
