上市公司与注册会计师合谋问题法经济学分析
本站原创 论文中文摘要：进入20世纪以来,从美国安然事件及安达信落马、德勤丑闻,到如中国银广夏与中天勤会计师事务所白勺合谋、琼民源、PT红光、东方钢炉、大庆联谊、郑百文白勺欺诈等等一系列白勺财务事件说明审计合谋已经严重损害到社会公众白勺合法权益,破坏了证券市场白勺资源配置功能,也扰乱了市场经济秩序。因此,对注册会计师与被审计单位——上市公司之间白勺合谋问题进行研究具有较重要白勺现实意义。本文采用理论分析与现实案例相结合白勺方式,较深入剖析中国上市公司与注册会计师合谋问题产生白勺理论与社会根源。研究表明中国现存法律制度以及会计师事务所白勺内部组织形式都为合谋问题提供了滋生白勺土壤。文中也通过国际间对比分析揭露了中国注册会计师审计制度白勺缺陷和不足。在此基础上,本文相应为中国提出政策建议以期能对现实有所借鉴
Abstract（英文摘要）：www.328tibet.cn In recent years, a number of Auditing Collusions between the listed companies and CPA he been exposed . And there are always a shadow behind the scenes of a "conspiracy": the accounting firms of all sizes. Listed companies and accounting firms to collude, issued false financial reports to deceive investors in the various acts show that the current system auditing profession, business, regulatory, etc. There are a huge vulnerability. For this reason, this article listed companies conspired with the accountant to audit register the analysis of the reasons, this article is divided into five parts.The first part of the article is the introduction of topics, including background and significance, literature review, the article seeks to achieve three aspects of innovation. From a number of listed companies at home and abroad suspected of financial fraud cases against the backdrop of scandal, conspiracy, through the legal audit, the system reveals the background of the accounting profession in China register with the system of legal defects. And foreign and domestic scholars in the field of audit findings conspiracy carried out in-depth inquiry and concluded.The second part of the article part is about the economic analysis. Property from the listed companies is not clear to the audit provides a space for conspiracy, a certified public accountant Certified Public Accountants and the tendency of opportuni, information asymmetry and limited rationality of the audit family, said the emergence of collusion, government regulation under the supervision of the theory captured some aspects of the adverse listed companies on China’s certified public accountant with the collusion of the Economic Analysis of the issue.In our country,because of the majority of listed companies came from state-owned enterprises, therefore most of the existing ownership structure of listed companies are not clear, the owner of the absence of a serious situation. The result of unclear property rights management are employed to decide which accounting firm, to decide the cost of audit, monitoring their own behior. At the same time in our country under the existing economic system, there are still register a lot of the accounting profession on the legal and institutional deficiencies. Unsound legal system makes the absence of sanctions, but also to opportunistic behior can be a breeding ground for nourishment. Also because of a certified public accountant is faced with "limited rationality" and a certified public accountant in real life the "limited rationality", as well as the most self-seeking motives of utility maximization has the opportunity to make a certified public accountant, also he a positive use of the audit process at a number of improper means to seek to maximize their own interests. Government regulation, because of all the reasons listed companies and local governments he to contact creates a web of government at the same time as the donors, managers and regulators can easily double the capacity of the Government to cause the weakening of the regulatory accounting. By the "theory of government regulation prisoners" Government is easy for individuals or competing interest groups "capture" the target, thus affecting the independence of the audit.The third part of article is about China’s listed companies and registered accountants conspire behind the legal and institutional deficiencies in the analysis. Include three aspects: the judicial practice of legal liability on the accounting profession in conflict with the legal profession, law and accounting firms of Certified Public Accountants of the lack of civil sanctions, as well as the organizational form of improper accounting firm. Laws and regulations in our country, a certified public accountant for the individual should bear the civil liability of the establishment of regulations or a blank. Institute of Certified Public Accountants higher earnings gains while at the same time bear the civil liability negligible. Not only that, but only limited accountability accounting firm of its responsibility for funding is limited, substantial losses of shareholders were not given compensation, and thus the duty of the accounting firm hold power shortage also cause the firm a more aggrated violations unscrupulous. This part of "China’s Independent Auditing Standards of Certified Public Accountants", "Certified Public Accountant Law" legal provisions, such as research, by the specific data and the beginning of this year to support the case happened.Part IV compare the legal responsibility of a certified public accountant in our country with the legal responsibility of the foreign countries, CPA legal responsibilities include: administrative responsibility, criminal responsibility, civil liability. Chinese and foreign countries on duty in various provisions of the Institute of Certified Public Accountants and the penalties vary. Obtained by comparing, China Institute of Certified Public Accountants of legal matters relating to the responsibility of the laws and regulations, the civil liability provisions of the law does not specifically set. A lot of the terms of a mere formality, too empty, interoperability bad, violation of laws and regulations of the Institute of Certified Public Accountants and the accounting firm of punishment is also only at the level of administrative penalty.The last part of our country is policy recommendations about how to improve the systems of listed companies and CPA. Can improve the relevant laws and regulations, establish civil liability for the compensation mechani will be specific provisions of civil sanctions. The restructuring of the organizational form of accounting firms, to promote the adoption of the form of limited partnership firm, certified public accountant so that the relative risks of income and should, reduce their opportunistic behior. Clear listing of property rights, improve the corporate governance structure, business property into a clear, explicit powers and responsibilities, independence, self-financing economic entities. Institute of Certified Public Accountants and the establishment of specialized appraisal liability in the administration of justice in charge of duty in identification.
论文关键词： 上市公司；注册会计师；合谋；
Key words（英文摘要）：www.328tibet.cn The Listed Companies；CPA；Auditing Collusion；
Abstract（英文摘要）：www.328tibet.cn In recent years, a number of Auditing Collusions between the listed companies and CPA he been exposed . And there are always a shadow behind the scenes of a "conspiracy": the accounting firms of all sizes. Listed companies and accounting firms to collude, issued false financial reports to deceive investors in the various acts show that the current system auditing profession, business, regulatory, etc. There are a huge vulnerability. For this reason, this article listed companies conspired with the accountant to audit register the analysis of the reasons, this article is divided into five parts.The first part of the article is the introduction of topics, including background and significance, literature review, the article seeks to achieve three aspects of innovation. From a number of listed companies at home and abroad suspected of financial fraud cases against the backdrop of scandal, conspiracy, through the legal audit, the system reveals the background of the accounting profession in China register with the system of legal defects. And foreign and domestic scholars in the field of audit findings conspiracy carried out in-depth inquiry and concluded.The second part of the article part is about the economic analysis. Property from the listed companies is not clear to the audit provides a space for conspiracy, a certified public accountant Certified Public Accountants and the tendency of opportuni, information asymmetry and limited rationality of the audit family, said the emergence of collusion, government regulation under the supervision of the theory captured some aspects of the adverse listed companies on China’s certified public accountant with the collusion of the Economic Analysis of the issue.In our country,because of the majority of listed companies came from state-owned enterprises, therefore most of the existing ownership structure of listed companies are not clear, the owner of the absence of a serious situation. The result of unclear property rights management are employed to decide which accounting firm, to decide the cost of audit, monitoring their own behior. At the same time in our country under the existing economic system, there are still register a lot of the accounting profession on the legal and institutional deficiencies. Unsound legal system makes the absence of sanctions, but also to opportunistic behior can be a breeding ground for nourishment. Also because of a certified public accountant is faced with "limited rationality" and a certified public accountant in real life the "limited rationality", as well as the most self-seeking motives of utility maximization has the opportunity to make a certified public accountant, also he a positive use of the audit process at a number of improper means to seek to maximize their own interests. Government regulation, because of all the reasons listed companies and local governments he to contact creates a web of government at the same time as the donors, managers and regulators can easily double the capacity of the Government to cause the weakening of the regulatory accounting. By the "theory of government regulation prisoners" Government is easy for individuals or competing interest groups "capture" the target, thus affecting the independence of the audit.The third part of article is about China’s listed companies and registered accountants conspire behind the legal and institutional deficiencies in the analysis. Include three aspects: the judicial practice of legal liability on the accounting profession in conflict with the legal profession, law and accounting firms of Certified Public Accountants of the lack of civil sanctions, as well as the organizational form of improper accounting firm. Laws and regulations in our country, a certified public accountant for the individual should bear the civil liability of the establishment of regulations or a blank. Institute of Certified Public Accountants higher earnings gains while at the same time bear the civil liability negligible. Not only that, but only limited accountability accounting firm of its responsibility for funding is limited, substantial losses of shareholders were not given compensation, and thus the duty of the accounting firm hold power shortage also cause the firm a more aggrated violations unscrupulous. This part of "China’s Independent Auditing Standards of Certified Public Accountants", "Certified Public Accountant Law" legal provisions, such as research, by the specific data and the beginning of this year to support the case happened.Part IV compare the legal responsibility of a certified public accountant in our country with the legal responsibility of the foreign countries, CPA legal responsibilities include: administrative responsibility, criminal responsibility, civil liability. Chinese and foreign countries on duty in various provisions of the Institute of Certified Public Accountants and the penalties vary. Obtained by comparing, China Institute of Certified Public Accountants of legal matters relating to the responsibility of the laws and regulations, the civil liability provisions of the law does not specifically set. A lot of the terms of a mere formality, too empty, interoperability bad, violation of laws and regulations of the Institute of Certified Public Accountants and the accounting firm of punishment is also only at the level of administrative penalty.The last part of our country is policy recommendations about how to improve the systems of listed companies and CPA. Can improve the relevant laws and regulations, establish civil liability for the compensation mechani will be specific provisions of civil sanctions. The restructuring of the organizational form of accounting firms, to promote the adoption of the form of limited partnership firm, certified public accountant so that the relative risks of income and should, reduce their opportunistic behior. Clear listing of property rights, improve the corporate governance structure, business property into a clear, explicit powers and responsibilities, independence, self-financing economic entities. Institute of Certified Public Accountants and the establishment of specialized appraisal liability in the administration of justice in charge of duty in identification.
论文关键词： 上市公司；注册会计师；合谋；
Key words（英文摘要）：www.328tibet.cn The Listed Companies；CPA；Auditing Collusion；