审计意见性质和作用理论分析与实证研究
本站原创 论文中文摘要：审计意见是审计工作白勺最终结果,是审计制度白勺表现形式。审计制度是一种有效白勺经济监督机制,但目前我们对这一制度白勺认识还很不充分,对其表现形式——审计意见白勺研究还不够深入,现实中审计意见发挥作用白勺情况还不理想。审计意见是在审计报告中表达白勺,因此本文将对审计报告白勺历史演进过程进行考察,揭示出不同审计意见类型形成白勺原因;同时运用新制度经济学白勺理论,重新认识和解释审计意见白勺本质和作用;通过实证分析,考察我国资本市场中审计意见发挥作用白勺程度,并提出相应政策性建议。本文对我国既有白勺审计制度和审计意见白勺理论研究,提出了一个较新白勺研究思路和方法,深化了对注册会计师审计意见理论白勺认识;同时为提高审计意见在资本市场中发挥作用白勺程度提供了经验数据,有助于注册会计师审计制度白勺完善
Abstract（英文摘要）：www.328tibet.cn A series of affairs of financial embezzlement appeared within the scope of world in the last few years, we he to face this outstanding problem. The occurrence of these affairses exposed the blemish of the market price mechani on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechani, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.According to the theories of the former traditional western economics, the output --price in complete competition can synthesize the information dispersed well in economic society, it is also says that the price mechani is important mechani distributing the resources reasonable under the market economy condition.However we generally think the current stock market of our country has the Semistrong Form Efficiency, not the trong Form Efficiency, then the stock price can respond the public information of the relevant stock market condition variety that the investor got, but can’t respond the information that should be acquired probably.At the same time we also discover that the market is far not perfect in our practical economic life.Personal still need other meanses to acquire the information that used to make decisions. Out of the market, various mechanis emerge to make up the shortage of the market. In brief the individual participator is not only stricted within the mechanis but also benefit from the mechanis. Just like the market which delivers information about economic environmentwith abbreviated form of relative price,mechani delivers related information with it’s abbreviated form.In the mechanis making up the price mechani,we thought of the formal system provided by the government at first,and we thought the government and the market were optional and exchengeable mechanis distributing the resources.Once the market didn’t work,the government should give a guidance, whereas like this.Actually,there are a great deal of informal mechanis provided by the agencies out of the government. Aoki Masahiko put forward" the market promoting theory" or" the market complement theory",which is to say the basic function of the government is to promote the development of the agencies. Aoki Masahiko mainly studies the finacial agencies ,but we think the activities distinguishing the accounting information ---auditing of CPA are also a medi-mechani harmonizing the economic activities,deliver signals of price.We hen’t recognized it adequately,and it is not perfect.What’s more,we don’t recognize the final result of auditing ---auditing opinion deeply,and auditing opinion doesn’t work ideally.We think studying the auditing opinions of the corporations in the stork market in these years is meaningful.The first, the quality of the corporations in the stork market is the key of the stock market development; The second,as final result of auditing the auditing report incarnates the professional quality of CPA;The third,CPA that is placed in the front line of the accountancy practice always knows the new business, new economic phenomenon before the constitutors of the rules.So the constitutors of the rules can discover problems , understand the circumstance and put forward the plan of the next move in time; The fourth, auditing opinion expresses the quantity of the information of the coporations in stock, and vitally relates with the benefits of the large investor. Therefore,we can improve the quality of information declared by the cporations in stock,then improve the quality of the coporations by considering the function
论文关键词： 审计意见；概要表征；信号作用；
Abstract（英文摘要）：www.328tibet.cn A series of affairs of financial embezzlement appeared within the scope of world in the last few years, we he to face this outstanding problem. The occurrence of these affairses exposed the blemish of the market price mechani on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechani, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.According to the theories of the former traditional western economics, the output --price in complete competition can synthesize the information dispersed well in economic society, it is also says that the price mechani is important mechani distributing the resources reasonable under the market economy condition.However we generally think the current stock market of our country has the Semistrong Form Efficiency, not the trong Form Efficiency, then the stock price can respond the public information of the relevant stock market condition variety that the investor got, but can’t respond the information that should be acquired probably.At the same time we also discover that the market is far not perfect in our practical economic life.Personal still need other meanses to acquire the information that used to make decisions. Out of the market, various mechanis emerge to make up the shortage of the market. In brief the individual participator is not only stricted within the mechanis but also benefit from the mechanis. Just like the market which delivers information about economic environmentwith abbreviated form of relative price,mechani delivers related information with it’s abbreviated form.In the mechanis making up the price mechani,we thought of the formal system provided by the government at first,and we thought the government and the market were optional and exchengeable mechanis distributing the resources.Once the market didn’t work,the government should give a guidance, whereas like this.Actually,there are a great deal of informal mechanis provided by the agencies out of the government. Aoki Masahiko put forward" the market promoting theory" or" the market complement theory",which is to say the basic function of the government is to promote the development of the agencies. Aoki Masahiko mainly studies the finacial agencies ,but we think the activities distinguishing the accounting information ---auditing of CPA are also a medi-mechani harmonizing the economic activities,deliver signals of price.We hen’t recognized it adequately,and it is not perfect.What’s more,we don’t recognize the final result of auditing ---auditing opinion deeply,and auditing opinion doesn’t work ideally.We think studying the auditing opinions of the corporations in the stork market in these years is meaningful.The first, the quality of the corporations in the stork market is the key of the stock market development; The second,as final result of auditing the auditing report incarnates the professional quality of CPA;The third,CPA that is placed in the front line of the accountancy practice always knows the new business, new economic phenomenon before the constitutors of the rules.So the constitutors of the rules can discover problems , understand the circumstance and put forward the plan of the next move in time; The fourth, auditing opinion expresses the quantity of the information of the coporations in stock, and vitally relates with the benefits of the large investor. Therefore,we can improve the quality of information declared by the cporations in stock,then improve the quality of the coporations by considering the function
论文关键词： 审计意见；概要表征；信号作用；