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Jingdong book

全国会计领军人才课题选(2014)

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为进一步展示推广全国会计领军学员的研究成果,更好地服务经济社会发展,财政部启动了全国会计领军人才课题选编纂工作。概括来说,入选课颢丰要有三方面特点:一是研究对象具有针对性。入选课题能够着眼于经济社会发展和财务会计、企业管理中的热点、难点和重点内容,结合会计领军学员从事的本职工作,既立足于会计又不囿于会计,有针对性地开展研究,实现了理论联系实际,从工作中来,到工作中去。二是研究方法具有多样性。入选课题能够结合各自的研究对象,采用恰当的研究方法,既旁征博引,精雕细琢,广泛运用经济管理领域的研究成果进行分析论证,又归纳总结,分析提炼,充分运用现实案例、一线数据验证结论,确保了研究成果的科学合理。三是研究成果具有建设性。入选课题能够密切关注经济社会发展动态和最新科学研究成果,以前瞻性的视角对研究对象进行分析阐述,进而提出具有建设性的研究成果,对经济社会发展和会计改革发展事业具有一定指导意义,充分体现了会计领军学员作为行业领头雁的引领、辐射作用。
Catalogue

关于基本建设业务纳入事业会计统一核算相关问题研究
资本密集型企业EVA提升关键路径体系研究
境内证券交易所风险管理相关问题研究
我国会计师事务所效率研究
——基于成本函数模型的随机前沿分析
民用客机寿命周期成本费用估算与控制方法研究
行政事业单位会计改革和财务报告构想
——基于建构新的中国公共会计体系框架的现实路径选择
企业集团战略现金流管理探析
中国国有企业国际化财务管理问题研究
——油气资产组合优化研究
基于所有者利益视角的行政单位国有资产管理研究
基于经济评审的成本工程实践研究
论商业银行内部控制建设的监管优化
CFO变更对财务活动及财务效率的影响实证研究
Book Abstract

《全国会计领军人才课题选(2014)》:
4.我国会计师事务所投入特征及其对效率结果的影响(1)法律规范对投入决策和效率表现的影响。如前所述,会计师事务所提供审计服务的主要投入要素是其拥有的人力资源,而特定法律规范要求条件下的诉讼赔偿责任设计对会计师事务所在经营过程中针对具体审计项目投入多少审计资源构成约束条件。因此总体上,会计师事务所的投入决策表现为,首先对因审计失败在未来可能发生的赔偿作出估计,然后根据对诉讼风险的判断结果调整审计项目的资源投入决策。
会计师事务所审计资源投入决策与对预期诉讼赔偿的判断呈正相关关系,即如果会计师事务所估计因审计失败所发生的诉讼赔偿数额较高,则其有动力通过加大审计资源的投入,通过降低审计失败发生的概率来回避未来高额的诉讼赔偿;反之,如果会计师事务所相信即使发生审计失败,要求其作出相应赔偿的可能性也很低,则其将有动力通过机会主义地减少审计资源投入而获利。
与其他行业的效率衡量结果不同,从审计质量供给的角度来看,会计师事务所更低的相对效率意味着其对审计风险的估计水平更高而愿意在经营过程中投入更多的审计资源,而更多的审计资源投入往往意味着更高的审计质量。因此,单纯从投入的角度看,相对效率更低的会计师事务所提供了更高质量的审计服务。
(2)投入特征分析与实证研究预期。
①投入特征分析。与西方严厉的诉讼赔偿制度设计不同,历史上民事法律责任规范不足以及有限责任公司制组织形式提供的最高赔偿限额保护条件下,我国会计师事务所面临的法律诉讼环境比较宽松。在相对较弱的法律约束条件下,单纯依靠职业道德规范来防范会计师事务所审计服务提供过程中的道德风险是不充足以及不可信的。
因此,笔者认为我国会计师事务所投入的第一个特征表现为:大多数会计师事务所会选择将诉讼赔偿的水平设为低,从而使得大多数会计师事务所将审计投入限定在较低的水平。
有关学者对我国独立审计整体质量偏低的判断(刘峰,2002;易玄、谢志明,2007),以及政府相关部门和行业协会的检查结果反映出的我国会计师事务所总体审计质量不高的现实状况①,也支持笔者对于我国会计师事务所审计资源投入较低的判断。
另一方面,随着越来越多审计失败案例的出现,社会各界对注册会计师赔偿问题的关注使得近年来有关司法解释对民事赔偿责任的界定越来越清晰和明确。连同政府相关部门酝酿中的会计师事务所组织形式变革规划,会在某种程度上提高会计师事务所的审计风险意识,其对诉讼赔偿的估计水平有所提高。但是鉴于目前的司法实践中仍然缺乏实际赔偿的案例,加之有限责任的组织形式保护依然没有实质性改变的现实,会计师事务所判断中的惯性思维决定了其对风险估计水平的提高是有限的。
建立在此种判断基础上,笔者认为我国会计师事务所投入的第二个特征表现为:随着时间的推移,我国会计师事务所的审计投入将有所增加,但增幅不大。
②效率量度结果的预期。本文研究的效率为相对效率,样本会计师事务所效率的量度值取决于其与由全体样本确定的效率前沿面的相对位置。从投入角度来看,效率前沿面意味着既定产出条件下投入的最小化,由此,在其他条件相同的情况下,会计师事务所的效率量度结果与其投入水平负相关。
基于前述投入特征分析,笔者预期的效率量度结果为:(1)我国多数样本会计师事务所效率测度值较高而且彼此间比较近似;(2)会计师事务所的效率测度结果呈逐年下降的趋势,但下降幅度有限。
……

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