创业板上市公司的审计风险与防范.docVIP

本科生毕业论文 创业板上市公司的审计风险与防范 Gem companies of audit risk and prevention 学生姓名 ***** 指导教师 ***** 论文类别 ***** 年 级 ***** 专 业 ***** 学 号 ***** 二〇**年*月 声明及论文使用的授权 本人郑重声明所呈交的论文是我个人在导师的指导下进行的研究工作及取得的研究成果。除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写的研究成果。 论文作者签名 年 月 日 摘要 单一的主板市场不能适应国民经济发展多元化的融资需求，创业板的推出是我国投资融资市场完善的重要步骤，虽然创业板的成立一拖再拖，但是其最终推出是必然的选择。众所周知，创业板市场是一个高风险的市场。中国作为一个新兴的市场经济国家，市场体系发育还不完善，资本市场尤其是证券市场还很年轻，在成功推出创业板之后，必须考虑如何对这一全新市场的风险加以防范。可以说，对管理当局来说，创业板市场推出后的首要任务就是风险防范。 审计，作为现代经济的重要监控手段，在创业板这一新兴市场如何发展完善，怎样才能有助于创业板的风险防范，以便更好的为证券市场服务，是本文的切入点。本文试图通过分析审计与创业板市场风险之间的关系，阐述中国创业板上市公司必须对审计在外部审计和内部审计两个方面进行改进甚至创新，并对如何改进及创新进行了基础的理论分析和设想。 关键词：创业板；上市公司；审计；风险；防范 Abstract Single motherboard market cant adapt to the development of national economy diversified financing in the launch of the gem is the investment and financing market perfect important step, although gem was launched, but its ultimate procrastinated is inevitable choice. As is known to all, the gem market is a high-risk market. China as an emerging market economies, market system development is not perfect, capital market, especially stock market is still very young and successfully launched after the gem, must consider how to a new market for the risk is to prevent. Can say, management authorities to launch the gem market after primary task is to risk prevention. Audit of the modern economy, as an important monitoring means, in the emerging markets gem how, how can developing and perfecting the risk to gem, in order to better serve the securities market service, this is the point. This article attempts through the analysis to audit and growth enterprise market risk, expounds the relations between Chinese gem companies must to audit in the external audit and internal audit two aspects of innovation and improvement even on how to improve and innovation based on the theoretical analysis and ideas. Key words: Growth enterprise mark