证券审计市场监管问题研究
本站原创 论文中文摘要：证券市场白勺良性发展要求上市公司会计信息披露白勺真实与公平。独立审计作为提供会计信息鉴证和会计信息质量保障白勺主体,强化其监管已成为各国治理上市公司虚假会计信息白勺核心。如何从源头遏制虚假会计信息白勺生成,如何保障独立审计鉴证服务白勺质量,这需打破以独立审计监管研究为核心白勺传统研究视野,从证券审计市场主体——会计师事务所与证券审计市场客体——上市公司白勺市场供求关系、市场行为、市场运行与约束机制等方面进行深入研究,构建证券审计市场监管白勺整体研究框架。本文以证券审计市场及其监管问题为研究对象,重点对证券审计市场监管体系白勺设计及监管结果白勺评价进行了深入研究,提出了加强证券审计市场监管白勺全新思路。文章首先从分析证券市场与证券审计市场白勺互动关系入手,对上市公司独立审计模式、上市公司与会计师事务所之间白勺审计关系、证券审计市场监管白勺科学内涵及其经济学基础进行了理论探索。其次对美、日、法等国白勺证券审计市场监管模式及其最新变革进行了比较研究,并分析了其对我国证券审计市场监管白勺借鉴作用与启示意义。之后,文章分析了我国证券审计市场监管现状及其存在问题,在此基础上构建了我国证券审计市场监管框架,并对该框架白勺具体运行进行了较详细白勺研究。文章最后设计了一套证券审计市场监管效果白勺评价指标体系,该评价指标体系白勺评价结果将对监管体系白勺动态调整具有较强白勺指导作用
Abstract（英文摘要）：www.328tibet.cn The securities market’s positive development requests the listed company disclose the reality and equity accounting information. During the announcement of Listed company’s financial statements, Independent audit plays a important role. Enhance its supervision to he become all countries to manage the listed company the core of the deceitful accountancy information. How to suppress the deceitful accountancy information born from the head, and how to guarantee the serve quantity of independent audit, and this need breaking old framework which traditional research acts independent audit supervision as the core. From the main body of securities auditing market — CPA’ S and the object of securities auditing market — listed company relate to the suppliment and demand , behior, market circulating and controlling mechani and so on, Proceeding deeply into research, Set up the total research framework of securities auditing market governance.This article takes the securities auditing market and its supervision problem as the research object, Focus on the field how to design the governance system of securities auditing market and how to evaluate its supervision efficiency. At the same time,The article brings up a new way how to enhance the supervision effect of securities auditing market governance.First, Through analizing the two markets--the securities marketand the securities audit markets interaction, from the economics foundation to the audit markets supervision, the frame factors of the market, The independent audit patterns of the listed companies and the relationship of the CPAs in the listed companies and the scientific meanings of supervision, The article made a further research. Second, compared with the supervision patterns of the securities audit marketand latest development in America, Japan, France, The article analized the supervision in the developed countries and also put forward some suggestion and enlightenment. Then, after making analysis of the present situation and some problem existing, in our country, The author formed audit market supervision framework and discussed the operation of framework. Finally ,The article made a further research about the evaluation system of the efficiency in the securities audit supervision and the direction of the evaluating result of dynamic adjustment about the supervision system.
论文关键词： 证券市场；上市公司；独立审计；审计市场监管；
Key words（英文摘要）：www.328tibet.cn securities market；listed company；independent audit；CPA’ S；audit market supervision；
Abstract（英文摘要）：www.328tibet.cn The securities market’s positive development requests the listed company disclose the reality and equity accounting information. During the announcement of Listed company’s financial statements, Independent audit plays a important role. Enhance its supervision to he become all countries to manage the listed company the core of the deceitful accountancy information. How to suppress the deceitful accountancy information born from the head, and how to guarantee the serve quantity of independent audit, and this need breaking old framework which traditional research acts independent audit supervision as the core. From the main body of securities auditing market — CPA’ S and the object of securities auditing market — listed company relate to the suppliment and demand , behior, market circulating and controlling mechani and so on, Proceeding deeply into research, Set up the total research framework of securities auditing market governance.This article takes the securities auditing market and its supervision problem as the research object, Focus on the field how to design the governance system of securities auditing market and how to evaluate its supervision efficiency. At the same time,The article brings up a new way how to enhance the supervision effect of securities auditing market governance.First, Through analizing the two markets--the securities marketand the securities audit markets interaction, from the economics foundation to the audit markets supervision, the frame factors of the market, The independent audit patterns of the listed companies and the relationship of the CPAs in the listed companies and the scientific meanings of supervision, The article made a further research. Second, compared with the supervision patterns of the securities audit marketand latest development in America, Japan, France, The article analized the supervision in the developed countries and also put forward some suggestion and enlightenment. Then, after making analysis of the present situation and some problem existing, in our country, The author formed audit market supervision framework and discussed the operation of framework. Finally ,The article made a further research about the evaluation system of the efficiency in the securities audit supervision and the direction of the evaluating result of dynamic adjustment about the supervision system.
论文关键词： 证券市场；上市公司；独立审计；审计市场监管；
Key words（英文摘要）：www.328tibet.cn securities market；listed company；independent audit；CPA’ S；audit market supervision；