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论文编号：	9437
作者编号：	2120142438
上传时间：	2017/6/24 21:24:44
中文题目：	公允价值计量与审计收费研究———基于A股与H股上市公司的实证分析
英文题目：	Research on Fair Value and Audit fees--Empirical Evidence from Shanghai and Shenzhen A
指导老师：	张继勋
中文关键字：	公允价值；审计费用；A股市场；H股市场
英文关键字：	Fair value method; Audit fee; A share; H share
中文摘要：	随着经济不断发展，贸易全球化及资本市场一体化进程逐步加快，会计环境产生了巨大变化，人们和社会对于会计信息质量的要求越来越高，公允价值计量模式开始成为学术界关注焦点。我国公允价值计量起步较晚，仍处于初步摸索阶段，而香港主要依据国际会计准则，在公允价值计量方法运用更为成熟。公允价值自身存在的主观和不确定性特征，使得审计工作的风险相对升高。为了能够保证审计质量，上市公司的审计费用也会相应增加。 在上述的背景下，本文基于审计成本效益等理论，提出研究假设，以2012-2015年期间沪深A股上市公司和香港H股上市公司为样本，通过实证分析验证了审计费用同公允价值之间的相关性问题，以及2014年新会计准则颁布后对于两市公允价值与审计费用相关性的影响。 本文研究发现：无论A股市场还是H股市场上市公司的公允价值变动损益与审计费用均呈正相关。A股市场上市公司公允价值变动损益与审计费用的相关性低于H股市场上市公司公允价值变动损益与审计费用的相关性。还发现在新准则实施后，A股市场上市公司公允价值变动与审计费用的相关性显著提高，且提高幅度明显大于H股市场，说明公允价值的广泛运用会更多地影响审计费用。最后本文根据研究结论提出政策建议。
英文摘要：	With the development of economy and trade globalization, accounting environment has been changed, accounting began to suffer a greater impact on people and society. The demand for the quality of accounting information becomes higher. The concept of fair value measurement model has become the focus of academic attention. The fair value measurement in China started late, but since Hong Kong accounting standards according to international accounting standards, the fair value measurement method is more mature. Because of the subjective and uncertain characteristics, the risk in the audit work is relatively high. In order to ensure the quality of audit, the audit fees of listed companies will increase accordingly. With this background, based on the several theory, this paper use the data from Shanghai and Shenzhen A shares of listed companies and Hong Kong H-share listed companies as sample during the period of 2012-2015, analyze and test the relations between the fair value method and audit fees, also measure the influence of the promulgation of the new accounting standards. The results show that on both the A market and the H-share market, the fair value of the listed companies and the audit fees are positively correlated. The correlation between the changes in fair value of the listed companies of A share market and audit fees is lower than the changes in the H-share market. It also shows that after the implementation of the new standards, the correlation between the changes in the fair value of the listed companies in A stock market and the audit fees significantly increased, indicating that the wide use of fair value will affect the audit fees.
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