【作者】 姜静青；

【导师】 李延喜；

【作者基本信息】 大连理工大学 ， 会计学， 2006， 硕士

【摘要】 自从持续经营假设在1922年由美国会计学家佩顿(Paton)首次提出之后,即在会计理论中得以明确,也被各国的会计准则广泛接受。如美国会计原则委员会(APB)1961年发布的《会计研究公告第一号》及我国财政部1993年颁布的《企业会计准则》都将持续经营作为一项基本会计假设,由此可见持续经营假设在会计中的基础地位。由于在现代经济生活中,企业破产成为司空见惯的现象,持续经营假设正不断遭受来自理论界和实务界的抨击,但是在找到更好的解决方案之前,其在会计中的基础地位仍不可动摇。随着市场竞争的日益激烈,企业持续经营不确定性问题日渐突出,人们对持续经营不确定性问题日益关注使得持续经营能力评价研究也不断深入。但迄今为止,在审计实务中,对持续经营能力的评价定性指标远远高于定量指标,人为因素较多,虽然注册会计师的行业特点注重专业判断,但涉及持续经营能力不确定性的专业判断难度较大。同时理论研究方面,对持续经营能力评价的定量研究较少,并且实证研究更少,对于持续经营能力与被出具的审计意见之间的相关性缺少实证方面的研究。在此背景下,本论文试图寻找一种可操作性强的科学有效的企业持续经营能力的定量评价方法,并且应用于审计意见相关性的分析中,考察审计意见的信息含量。 本文主要工作体现在: (1) 首先在持续经营能力及相关概念清晰界定的基础上,通过对以往持续经营能力评价方法的综合评述,在借鉴国内外学者的研究成果的基础上提出从公司长期偿债能力、现金偿债能力、变现能力三方面进行企业持续经营能力评价; (2) 选取沪市制造业上市公司为分析样本,在测度样本公司持续经营能力(运用本文所构建的持续经营能力指标体系)和整理了样本公司的审计意见的基础上,考察了样本公司持续经营能力与审计意见的相关性; (3) 依据论文研究,针对如何规范注册会计师审计行为、提高审计信息含量与有用性、以及修订审计准则提出了具体建议。更多还原

【Abstract】 Bankrupting of enterprises is becoming a customary phenomenon, that going-concern hypothesis is suffering some suspicions from both theory circle and practice circle constantly. However, its fundamental position among the accountants is still unshakable before finding a better solution. People are paying more attention to the uncertainness of going-concern, which makes the evaluation research of going-concern ability deepen constantly. The research on correlation between going-concern ability and auditing opinions need to deepen in China.The main work of this study as summarized as followed:(1)According to the comprehensive defining going-concern ability and relevant concepts, Three aspects of going-concern ability are put forward, that is the company’s long-term debt paying ability, the cash debt paying ability and cash realization ability on the basis of drawing lessons from the domestic and international scholar’s research results.(2)Take the listed companies of manufacturing industries in Shanghai stock markets as analysis samples, the going-concern ability of the sample companies is evaluated(using the indexes designed in this thesis) and auditing opinions of the sample companies are ranked, then the correlation between the sample company’s going-concern ability and auditing opinions is brought forward.(3)According to the study of the thesis, some concrete suggestions on how to standardize certified accountants’ auditing behavior improve the auditing information content and its usefulness, and some advices on revising the auditing criterion are put forward.更多还原