会计准则导向、审计收费与审计意见收买  

Accounting Standards, Audit Charges, and Opinion Shopping

作　　者：颜延[1] 张为国[2] 

机构地区：[1]上海国家会计学院,201702 [2]上海财经大学,200433

出　　处：《中国会计与财务研究》2009年第1期1-59,共59页China Accounting and Finance Review

基　　金：国家自然科学基金项目（70572078）和上海市哲学社会科学规划课题（2007BJB025）的研究成果.作者感谢上海财经大学财务会计研究院朱凯博士、薛爽博士和中山大学管理学院蔡祥博士及二位匿名审稿专家和执行编辑吴东辉博士对本文初稿所提宝贵建议.文责由作者自负.

摘　　要：本文以带强调事项段无保留意见为研究对象，通过对比研究和回归分析，发现原则导向会计准则与审计意见收买之间显著正相关。将本应出具保留意见转变为带强调事项段无保留意见，是上市公司审计意见收买的重要手段；而原则导向会计准则，恰恰为实现这种收买提供了足够的政策选择空间。2001、2002和2007年执行的会计准则为偏原则导向的会计准则，上市公司可以通过要求审计师出具带强调事项段无保留意见实施审计意见收买，收买手法主要表现为审计意见中审计师对原则导向会计事项的强调；2003至2006年审计报告准则的限制性规定和偏规则导向会计准则一定程度上遏制了上市公司的上述行为。本研究结论对于改进原则导向会计准则、加强市场监管具有一定的理论与现实意义。In this paper, we find a positive correlation between principle-based accounting standards and audit opinion shopping using comparative studies and regression analyses. We take as our research object audit reports that issue an unqualified opinion with an emphasis of matter （EOM） paragraph. Companies engage in opinion shopping by obtaining a change in audit opinion; for example, a supposedly qualified opinion may be transformed into an unqualified opinion with an EOM paragraph. At the same time, principle-based accounting standards, which allow for a wider range of policy choices, make opinion shopping both possible and practical. In 2001, 2002, and 2007, the effective accounting standards in China were principle-based. Listed companies engaging in opinion shopping could ask auditors to issue an unqualified opinion with an EOM paragraph instead of one that was qualified. For this kind of opinion shopping, auditors emphasise principle-based accounting events. From 2003 to 2006, the more restrictive provisions of the audit standards, together with rule-based accounting standards, partially restrained such shopping. The study＇s conclusions are significant for both the theory and practice concerning the development of principle-based accounting standards and the strengthening of market regulations.

关 键 词：会计准则导向 审计收费 审计意见收买 

分 类 号：C93[经济管理—管理学] F8