【作者】 尹辉；

【导师】 梅世强；

【作者基本信息】 天津大学 ， 会计学， 2007， 硕士

【摘要】 在近二十年中,我国资本市场实现了从无到有、从小到大的迅速发展,逐步构建起一套完整的资本市场制度。与此同时,与之配套的相关中介机构也以迅猛之势出现并成熟起来,建立了包括证券公司、会计师事务所、期货经纪公司、证券登记结算机构、证券投资咨询机构等在内的中介机构体系。在资本市场不断发展过程中,各种中介机构违规现象也在悄然出现,且有愈演愈烈之势。仅自2002年以来,便有20家证券公司被责令关闭,14家会计师事务所与10家期货投资公司遭受证监会的处罚,其他各种中介机构也或多或少被处罚甚至撤销。本文对近年来中介机构的违规现象进行了统计,归纳出各类中介机构违规的特点,并以证券公司与会计师事务所为代表对中介机构违规的动因进行了探究。在研究过程中,产权理论、博弈论和交易成本理论等经济学分析方法被大量采用,得出中介机构违规的原因,主要是由于中介机构的违规收益较其违规成本为高、市场监管力度不够、缺乏相关配套制度、审计委托关系错位等等所致。欲改变中介机构大量违规的现状,首先应完善上市公司的治理结构,建立起现代的公司制度;其次应完善中介机构自身的治理,构建科学的组织管理框架;第三,要建立合理的资本市场监管制度,包括惩戒制度、举报制度、事务所轮换制度等等。更多还原

【Abstract】 In recent 20 years, China’s capital market has been developing quickly and the entire capital market system was established. As the meanwhile, intermediary organs appeared and were developed leaps and bounds. The intermediary organs system including security companies, CPA firms, Futures companies, investment consultation organizations and so on were established, too.More and more violation behaviors appeared in recent years. From 2002, there are 20 security companies, 14 CPA firms, 10 Futures companies and many other intermediary organs been punishment by the CSRC.By the statistics of the intermediary organs’violation in recent years, some characters can be concluded, and the motive of intermediary organs’violations is researched. In this paper, property right theory, game theory and transaction cost theory were used frequently, and we can conclude the reason of intermediary organs’violations are the benefit of the violation are higher than its cost, insufficiency of the regulation, inadequacy of the relevant supporting system and biased auditing relationship.There are three suggestions to change the condition of violation. First, the governs of listed companies should be improved; second, the governs of intermediary organs should be improved, too; the third, the suitable regulation system such as punishment system, offence reporting system and periodical interchange system of CPA firms should be established.更多还原