企业内部治理结构和审计质量的理论分析.docxVIP

由于全球经济的快速发展，引发了国内外企业财务舞弊案件，中国很多上市企业经营和财务报表的可信度不可避免的受到了质疑，一些专业的监督机构建议这些企业进行改革，改善其财务报告的透明度，从而提高审计质量和完善企业内部治理结构。企业内部治理结构的构建与完善不但是创建当代企业制度的核心内容，也是我国整个经济体制顺利革新以及资本市场平稳发展的主要内容。本文联合中国上市企业内部治理结构的具体环境，在对参考文献概括总结后，提供关于企业内部治理、审计质量和企业相关属性的证据，采用文献研究法及主成份分析法研究了文中所提出的问题。研究结果表明，股权结构及董事会的完善具有提高审计质量的可能性，是提高审计质量的重要因素。重点讨论上市企业治理系统中的董事会、监事会以及股权结构的建设，揭示影响我国上市企业审计质量的企业内部治理因素，并针对我国上市企业的具体情况提出如何提高我国审计质量的政策建议，为处于经济转型期的我国如何通过上市企业内部治理结构改革来提高审计质量提供一些经验证据。 关键词：企业治理结构；审计质量；股权结构；董事会 ABSTRACT Due to the rapid development of the global economy, causing the domestic andforeign enterprise financial fraud cases, inevitably the confidence of many of Chinas listedcompanies operating and financial statements has been questioned and some professionalsupervision institutions suggest these enterprises reform, improve the transparency of thefinancial report, so as to improve the audit quality and improve the internal governancestructure of the enterprise. The construction and improvement of the internal governancestructure of the enterprise is not only the core content of the modern enterprise system,but also the main content of the whole economic system reform and the steadydevelopment of the capital market. The specific environment of the combined Chineselisted corporate governance structure, in the reference summary, providing evidenceabout the internal corporate governance, audit quality and enterprise related attributes,the proposed hypothesis by literature review and empirical research method. The researchresults show that the improvement of the quality of audit quality and the improvement ofthe characteristics of the board of directors is an important factor to improve the auditquality. Focuses on listed corporate governance system of board of directors, board ofsupervisors and the ownership structure of the building, reveal the impact of Chinas listedcompanies audit quality of internal corporate governance factors, and puts forward thespecific circumstances in Chinas liste