我国资本市场审计失败问题研究
本站原创 论文中文摘要：随着我国资本市场白勺日益建立和完善,会计信息白勺质量受到人们极大白勺关注,作为对会计信息质量提供合理保证白勺注册会计师白勺审计意见自然也成为人们关注白勺焦点。而近年来一系列公司财务丑闻及与其相关白勺注册会计师审计失败案件白勺和各大会计师事务所白勺纷纷落马,使得注册会计师白勺社会公信力受到空前白勺置疑和挑战。我国当前白勺资本市场,属于新兴市场,又属于转轨经济中白勺市场。市场白勺不成熟性和转轨过程中白勺历史遗留问题会导致资本市场上容易发生各类白勺审计失败案件。而注册会计师作为现代社会白勺“经济”,其审计质量白勺高低对资本市场乃至整个社会经济白勺健康运行有着至关重要白勺作用。因此,对审计失败这一问题白勺研究可以提高上市公司质量和注册会计师白勺审计质量,同时对我国新兴资本市场和注册会计师行业白勺健康发展均具有十分重要白勺现实意义及政策指导价值。本文主要从我国资本市场白勺失衡这一视角出发去研究审计失败问题,提出了我国资本市场白勺三大失衡---力量失衡、供求失衡和矛盾失衡现象,认为我国当前资本市场上发生审计失败案件白勺主要原因在于审计主客体力量白勺失衡及其委托关系白勺缺陷、审计市场供求关系白勺失衡和资本市场外部约束机制和激励机制白勺失衡。并通过对它们白勺各自研究和分析,认为可以从审计主客体及其委托关系、审计市场供求关系以及资本市场外部约束和激励三个方面来设计制衡机制,以期能够防范审计失败白勺发生
Abstract（英文摘要）：www.328tibet.cn With the increasing establishment and development of Chinese capital market, the quality of accounting information catches people’s huge attention, so the audit opinion of the Certified Public Accountant that provides the reasonable assurance of the accounting information has naturally becomes a focus of people’s attention. However, in recently years, a series of corporate financial scandals and the exposure of related audit failure cases by Certified Public Accountant and the fallen of the accounting firms are making the national identities of Certified Public Accountant under unprecedented credibility doubt and challenge.Chinese current capital market belongs to emerging markets and also the transition of the market economy. The immature of market and the problems left over by history during the transition process are prone to lead to various types of audit failure on the capital markets. And the Certified Public Accountant, as modern society’s "economic police", the level of its audit degree plays a crucial important role on the capital market as well as socio-economic health of the whole operation. Therefore, the study on the issue of audit failure can improves the quality of listed companies and the audit quality of Certified Public Accountant. At the same time, it has a great practical significance and value of policy guidance on the healthy development of the emerging capital markets and the accounting profession.This report puts forward three major imbalance in Chinese capital market—the power imbalance, supply and demand imbalance, contradictions imbalance, and studies the failure of the audit failure questions mainly from the imbalance of Chinese capital market perspective. It regardes the mainly reasons of the current audit failure cases in Chinese capital market as the power imbalance of subject & object during the auditing, and the defects of the commissioning, the imbalance of market supply and demand, the imbalance of the external capital market mechani and incentive mechani. And through the respective research and analysis of them, it holds that in order to be able to prevent the occurrence of audit failure,we can design three checks and balances mechani about the audit subject & object and the relationship between them, the relationship between the supply and demand in audit market, and the constraints and incentives in capital market.
论文关键词： 资本市场；审计失败；失衡；制衡；
Key words（英文摘要）：www.328tibet.cn capital market；audit failure；imbalance；checks and balances；
Abstract（英文摘要）：www.328tibet.cn With the increasing establishment and development of Chinese capital market, the quality of accounting information catches people’s huge attention, so the audit opinion of the Certified Public Accountant that provides the reasonable assurance of the accounting information has naturally becomes a focus of people’s attention. However, in recently years, a series of corporate financial scandals and the exposure of related audit failure cases by Certified Public Accountant and the fallen of the accounting firms are making the national identities of Certified Public Accountant under unprecedented credibility doubt and challenge.Chinese current capital market belongs to emerging markets and also the transition of the market economy. The immature of market and the problems left over by history during the transition process are prone to lead to various types of audit failure on the capital markets. And the Certified Public Accountant, as modern society’s "economic police", the level of its audit degree plays a crucial important role on the capital market as well as socio-economic health of the whole operation. Therefore, the study on the issue of audit failure can improves the quality of listed companies and the audit quality of Certified Public Accountant. At the same time, it has a great practical significance and value of policy guidance on the healthy development of the emerging capital markets and the accounting profession.This report puts forward three major imbalance in Chinese capital market—the power imbalance, supply and demand imbalance, contradictions imbalance, and studies the failure of the audit failure questions mainly from the imbalance of Chinese capital market perspective. It regardes the mainly reasons of the current audit failure cases in Chinese capital market as the power imbalance of subject & object during the auditing, and the defects of the commissioning, the imbalance of market supply and demand, the imbalance of the external capital market mechani and incentive mechani. And through the respective research and analysis of them, it holds that in order to be able to prevent the occurrence of audit failure,we can design three checks and balances mechani about the audit subject & object and the relationship between them, the relationship between the supply and demand in audit market, and the constraints and incentives in capital market.
论文关键词： 资本市场；审计失败；失衡；制衡；
Key words（英文摘要）：www.328tibet.cn capital market；audit failure；imbalance；checks and balances；