【作者】 王慧；

【导师】 刘爱东；

【作者基本信息】 中南大学 ， 工商管理， 2009， 博士

【摘要】 独立审计信用是提高独立审计质量的核心隐性保障要素,并会影响整个国民经济体系的公平和效率以及市场经济的信用基础,诸如被世人关注的会计造假、金融危机等无一不与独立审计信用有着千丝万缕的联系。因此,从信用管理视角研究独立审计监管问题,构建独立审计信用的监管机制,不仅是我国应对经济全球化下日益激烈的会计审计市场竞争,提升我国注册会计师行业竞争力的客观要求;同时对于拓展审计监管理论创新、寻求独立审计监管创新思路,优化市场、特别是资本市场发展环境,为宏观政策层制定监管政策和相应法规提供理论支持,都将具有十分重大的理论价值和现实指导意义。论文首先阐明了研究背景及意义,对国外独立审计信用监管问题的研究进展、我国独立审计信用监管的研究现状进行了动态追踪与分析。研究发现,独立审计信用监管机制的多维系统架构、同步交错协调的运行机理、实施保障与机制效率评价等问题是当前理论界与实务界关注的焦点。为此,作者设计了由八大部分组成的论文研究框架,并针对不同研究内容选择了规范型、解释型、描述型、统计分析及实证检验等相应的研究方法,认为制度伦理理论、审计功能实现理论与机制设计理论等为本文的研究和拓展创新提供了理论支持。接着,对独立审计信用的形成机理进行了系统地研究,包括独立审计信用的科学内涵与外延,独立审计信用生成原理的模型解构、形成中的维护与修复补偿等问题。然后,从我国独立审计监管制度的现实安排、独立审计信用监管自律效应以及现行监管主体的监管效应等层面对我国独立审计当下的监管实效进行了统计分析,所得到四点研究启示为独立审计信用监管机制设计、监管机制实施与效率评价等后续研究提供了实证支持。在此基础上,构建了独立审计信用监管机制的理论架构,包括独立审计信用监管机制设计的目标导向、影响因素识别、理论架构的层级结构与运行机理,迈出了这一论题创新的探索一步。接着,深入系统地研究了独立审计信用监管机制效率实现问题,着重研究了独立审计信用征信系统有效性,独立审计信用奖惩效应的实现,以及独立审计信用监管机制运行效率实现保障机制构筑。最后,对独立审计信用监管机制评价展开研究,涉及独立审计信用监管机制评价的总体方案、标准、方法及程序。论文的主要创新如下:1、将独立审计信用监管机制的架构设计、要素描述、动力机制、效果评价、效率保障纳入到整体研究框架之中,系统的、多角度的研究独立审计信用监管机制,目前尚未见载文及报道。2、采集1992-2007年为样本窗口的沪、深两市上市公司审计意见时间序列数据作为研究参数,揭示了我国独立审计信用监管自律效应;对1999-2008年财政部公布的《会计师信息质量检查公告》、2004-2008年中国注册会计师协会发布的《行业执业质量检查工作动态》、1999-2004年审计署对会计师事务所审计业务质量的检查结果、1992-2008年中国证监会披露的《行政处罚决定书》中有关会计师事务所及涉案注册会计师处罚决定进行了统计,分析了现行监管主体的监管效应,所得到的结论为研究我国独立审计信用的监管实效提供有力的数据支持,既是研究思路也是研究方法上的创新。3、运用实证研究方法,研究了独立审计信用奖惩机制效应的实现问题。2003-2005年资本市场数据实证检验所得到的我国市场中独立审计信用惩罚效应结论,为我国审计市场监管的实证研究提供了新的视角。4、以制度伦理理论、审计功能实现理论与机制设计理论等为理论支持,基于独立审计信用形成机理与我国独立审计监管的实际效果,充分考虑机制设计中的影响因素,在目标导向下构建的独立审计信用监管机制,以及独立审计信用监管机制运行效率实现保障机制,对我国宏观政策层制定监管政策和相关法规具有较强的参考价值。更多还原

【Abstract】 Independent auditing credit is not only an important and recessive safeguard to improve independent auditing quality, but also a factor to affect on efficiency and fairness of national economic system and credit basis in market economy. Focus of attention such as accounting fraud cases and financial crisis almost have to do with independent auditing credit affinitively. Therefore, researching on independent auditing supervision and management in the aspect of credit management and constructing supervision and management mechanism of independent auditing credit is an objective requirement to improve CPA industry competitive strength of our country in increasingly competitive accounting market, and gives a theory platform for our countries’ auditing regulation renovation and market development environment optimization, especially capital market. Moreover, it has theoretical value and practical significance to regulate policy and statute in capital market supervision.In this paper, firstly, after the studying backgrounds and significances of this title being described, and its current research situations in board and home being analyzed systemically, we found the problems covered supervision and management mechanism of independent auditing credit’s multi-dimensions system constructing, synchronous and intertwine coordinately operation mechanism, safeguard and inefficiency evaluation become study focus in theoretical and practical circles. Then, author design the researching frame concluded eight parts, and put forward different research methods according different research content such as normative analysis, phenomenon explanation, descriptive, empirically analysis and so on. Author thought institutional ethics theory, auditing function theory and mechanism design theory support theory basis for this paper’s study and initiation. Secondly, formation mechanism of independent auditing credit was researched systemically. It covered independent auditing credit’s concept, generating principle, maintain course and mend. Thirdly, after statistically analyzing present independent auditing supervision effect in our country from independent auditing supervision’s institutional arrangement, its self regulatory effects, and supervision effect of different supervisor, four enlightenment got from analysis present empirical provide for study on independent auditing credit supervision and management mechanism’s design, operation and efficiency appraise. Based on these, the theory frame of independent auditing credit supervision and management mechanism was established. It touched upon goal-based, influence factor dandification, frame’s hierarchical structure and functional localization of independent auditing credit supervision and management mechanism. This is an exploringly step on the road of research this topic. Fourthly, author study the realization of independent auditing credit supervision and management mechanism’s efficiency penetrate deeply, and put attention on effect of independent auditing credit information colletion system, the realization of independent auditing credit supervision and management rewards and punishment’s mechanism, and security mechanism to guarantee operation efficiency of independent auditing credit supervision and management mechanism. At last, author study assessments of independent auditing credit supervision and management mechanism. The part comprised independent auditing credit supervision and management mechanism assessments’ plan, criterion, measure and process. The main innovations in this paper as follows:1 Putting independent auditing credit supervision and management mechanism’s structure design, factor description, dynamism mechanism, effect appraise, and efficiency guarantee into the whole research frame to systemically research independent auditing credit supervision and management mechanism did not find in predecessor’s research.2 Taking Auditing Opinion in Chinese capital market from 1992 to 2007 as study object, author analyzed independent auditing credit supervision’s self-discipline effect. Then, author continually studied independent auditing supervision effect of different supervisor by collecting some data from Chinese ministry of finance, the Chinese institute of certified accountants, Chinese national audit office, and Chinese securities regulatory commission. The conclusion presented powerful data support for research on independent auditing credit in our country. It is an innovation not only in research thought train but also in research method.3 Examining the effect realization of independent auditing credit mechanism of rewards and punishment. The founding about market’s punishment effect of independent auditing credit and by empirically analyzing related data in capital market form 2003 to 2005 is a new visual angle in empirical research.4 Based on institutional ethics theory, auditing function theory and mechanism design theory and following the mechanism design purpose-driven, independent auditing credit supervision and management mechanism constructed and the security mechanism to guarantee operation efficiency of independent auditing credit supervision and management mechanism have theoretical value and practical significance to regulate policy and statute in capital market supervision.更多还原