上市公司会计师事务所选择行为探析毕业论文.doc

毕业论文 （2010届） 上市公司会计师事务所选择行为探析 摘 要 我国的上市公司为了降低内部代理成本、提高企业信誉，对会计事务所的高质量审计报告有很大的需求。但是由于上市公司对会计事务所的选择机制不完善，独立审计准则体系还不健全，就企业本身性质及其规模而言，对事务所的选择也存在很大的差异性。如何对上市公司事务所选择机制进行研究，事务所的何去何从，都将会对未来审计市场的发展有很大的影响。 本文采用定性和定量的研究方法，就目前我国不同类型的上市公司事务所选择机制的差异探析上市公司对会计事务所选择机制存在的问题。通过研究表明，上市公司本身的性质和审计需求决定了他不同的选择行为和变更行为。基于研究浙江上市公司的事务所选择机制，揭示省内上市公司对事务所选择的原因，希冀能从中获取相关的信息对改善上市公司的治理结构和健全会计事务所审计质量保障机制提供帮助。进一步优化上市公司对会计事务所的选择机制，从而满足上市公司的审计需求和提高会计事务所的审计供给水平。 关键词：；Abstract Chinas listed companies within the agency in order to reduce costs and improve corporate reputation, the quality of audit reports of accounting firms in great demand. However, due to accounting firms of listed companies the choice of mechanisms are inadequate, the independent auditing standards system is not perfect, the nature and scale to the enterprise itself, the choices of firms there is a big difference. How to select the mechanism for listed companies research firm, the firms go, all will be on the future development of the audit market has a great influence.  In this paper, qualitative and quantitative research methods, to present different types of listed companies of the selection mechanism between firms of listed companies in the accounting firm selection mechanism problems. Through research that the nature of listed companies and audit requirements determine the choice of his behavior and change in different behaviors. Zhejiang-based research firm selection mechanism of listed companies, listed companies in the province revealed the reasons for the choices of firms. Hoping to obtain relevant information from the listed companies to improve governance and improve audit quality assurance mechanism for accounting firms to help. Listed companies to further optimize the selection mechanism of the accounting firm to audit listed companies to meet demand and improve the accounting firms audit of the supply level. Key words: Audit Requirements; Selection Mechanism; Listed Company; Corporate Governance; Audit Quality Ass