高新技术企业华锐风电.docxVIP

PAGE 16 摘 要 在我国经济体制转型发展的背景下，科学技术的创新成为引领高质量发展的重要驱动力。大批兼具科技创新能力和市场竞争力的高新技术企业脱颖而出，成为推动经济高质量发展的主力军。随着国家对于高新技术企业的资金的投入和政策支持力度的不断加大，一些高新技术企业发展迅速。但是，由于高新技术企业的自身特性不同于其他传统企业，这就导致了其面临的经营风险会高，财务舞弊等原因引发的审计失败案件也是愈来愈多，严重损害了投资者的利益，高新技术企业的审计问题也因此引发了社会的广泛关注。 本文采用理论与案例相结合的方法，以华锐风电为例，对该高新技术企业的审计失败案例进行分析，重点分析了审计过程中存在的问题以及审计失败的原因，并从不同层面就如何防范高新技术企业审计的失败提出相应的对策及建议，来降低高新技术企业的审计风险，从而有效地促进有序的市场的发展。 关键词：高新技术企业；华锐风电；审计失败 Abstract In?the?context?of?Chinas?economic?system?transformation?and?development,?scientific?and?technological?innovation?has?become?an?important?driving?force?to?lead?high-quality?development.??A?large?number?of?high-tech?enterprises?with?both?scientific?and?technological?innovation?capabilities?and?market?competitiveness?stand?out?and?become?the?main?force?to?promote?high-quality?economic?development.??As?the?state?continues?to?increase?capital?investment?and?policy?support?for?high-tech?enterprises,?some?high-tech?enterprises?have?developed?rapidly.??However,?because?the?characteristics?of?high-tech?enterprises?are?different?from?other?traditional?enterprises,?this?has?led?to?higher?operational?risks,?and?more?and?more?cases?of?audit?failure?caused?by?financial?fraud?and?other?reasons,?seriously?damaging?the?interests?of?investors.??The?audit?problem?of?high-tech?enterprises?has?aroused?widespread?concern?in?society.? This?article?uses?a?combination?of?theory?and?cases,?taking?Huarui?Wind?Power?as?an?example?to?analyze?the?audit?failure?cases?of?this?high-tech?enterprise,?focusing?on?analyzing?the?problems?in?the?audit?process?and?the?reasons?for?the?audit?failure??To?prevent?high-tech?enterprises?from?failing?in?auditing,?put?forward?corresponding?countermeasures?and?suggestions?to?reduce?the?audit?risk?of?high-tech?enterprises?and?promote?orderly?market?development. Keywords: high-tech enterprises; Sinovel Wind Power; audit failure 第1章 绪论 1.1 研究背景 随着中国社会经济的快速发展和资本市场的成熟，财务报告的作用也日益明显。投资者的投资决定正确与否，直接与公司提供的数据资料的质量高低有关，而大多数数据源只能基于会计师事务所向公司发布的审计报告。越来越严格和公正的审计报告可以满足日益增