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论文编号：	659
作者编号：	2120061983
上传时间：	2008/6/20 10:32:58
中文题目：	上市公司内部控制对审计收费的影
英文题目：	Internal control;Auditing fees
指导老师：	张继勋
中文关键字：	内部控制;审计收费;信息披露
英文关键字：	Internal control;Auditing fees
中文摘要：	自2001年以来一些国际大型公司的会计造假丑闻频频曝光，这些公司失败事件归根结底都是内部控制的问题，内部控制已成为近年来一个备受关注的话题，各国也纷纷出台相关政策法规，加强对上市公司内部控制的披露和监督。为了提升我国公司的竞争实力和财务信息的真实性，上海证券交易所于2006年发布了《上市公司内部控制指引》，这是我国首部指导上市公司建立健全内部控制的规范性文件，明确指出内部控制对上市公司评估和应对财务风险和经营风险起着重要作用。同时，注册会计师对财务报表进行审计时需要对被审计单位的经营业务所包含的风险进行评价，而审计收费则是风险与收益进行权衡的最终结果，降低公司风险的内部控制将对注册会计师的审计收费有着难以忽视的影响。因此，针对上市公司内部控制质量对审计收费影响这一问题，本文运用了规范和实证的研究方法对其影响程度进行了综合研究。 文章首先回顾了关于审计收费影响因素和上市公司内部控制信息披露的研究文献。然后，从规范的角度分析了上市公司内部控制质量对审计收费的影响。在此基础上本文对我国沪市上市公司2006年年报披露的内部控制信息进行分析整理，建立了两个实证模型，模型1主要探讨上市公司内部控制对审计收费的影响，模型2主要探讨监管部门对上市公司内部控制监管，对上市公司内部控制建设与完善的影响程度。 基于2005和2006年截面数据进行多元回归检验，模型1检验结果表明上市公司内部控制质量与审计收费显著负相关，提高上市公司内部控制设计和执行的有效性可以有效降低公司的重大错报风险，使审计收费得到有效降低。模型2的检验结果表明，统一规范上市公司内部控制信息披露后，上市公司内部控制整体质量并未显著提高，进而导致审计收费整体水平的下降。最后，本文在总结全文的基础上提出了政策性建议，这些建议有助于监管机构通过对上市公司内部控制信息披露的框架加以规范和监管，促进上市公司内部控制的建设和完善，从而从根本上降低财务风险和经营风险，有效地保护投资者的经济利益。
英文摘要：	Since 2001 a lot of accounting fraudulent scandal related to some international listed companies has been exposed. These companies have ultimately bankrupted for poor internal control. Many countries’ governments promulgate relevant policies and regulations which demand the companies to disclose the internal control system and supervision system. In order to enhance Chinese listed companies’competitive strength and the authenticity of financial report, Shanghai Stock Exchange issued a listed company internal control disclosing guideline in 2006. Internal control is defined as a system to ensure the realization of strategic objectives of the listed companies against the operational risk and financial risk. On the other hand certificated public accountants have to assess the financial risks and operational risks of the companies. Because they decide the auditing fees by weighing these risks and benefits. Therefore I research the relationship of the internal control of listed companies and auditing fees by both normal research and empirical research. First of all, this thesis reviews some theories related to internal control disclosure research and auditing fees research in order to build a foundation for the following research. Then the thesis researches financial annual report of listed companies and establishes two empirical models. One of them verifies the relationship of internal control system and auditing fees. The other has been designed to verify the impact of governmental supervision of the listed companies’internal control on improving the system. The thesis does multiple regression examination based on data from the year 2005 and 2006. The results show that the quality of companies’internal control system influences the level of auditing fees. Because high quality of internal control can reduce the possibility of companies’fraudulent financial reporting and the quantity of auditing fees. However, governmental supervision on the listed companies’internal control does not improve the quality of listed companies’internal control system. In the end, the research concludes and suggestions are made which can help listed companies improve the quality of internal control and governmental supervision in order to protect the economic interests of investors.
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