【论文】证劵市场会计信息研究及独立审计.docVIP

广东工业大学 华立学院 本科毕业论文 系 部 会计学部 专 业 会计学 班 级 学 号 学生姓名 指导教师 摘要 随着我国经济的进一步发展，我国的市场经济其中重要组成的部分是证券市场并在持续快速发展，而且对市场经济的发展起着越来越重要的作用。但由于近年来信息披露不真实、审计报告不严谨等事件的相继发生，严重误导了会计信息使用者的决策、影响了经济秩序，给我国证券市场的发展带来了不良的影响。因此会计信息披露及独立审计受到了会计信息使用者以及社会各界的高度重视，成为了影响证券市场生存和发展的重要因素。本文从会计信息及独立审计的相关理论概述入手，介绍了我国证券市场会计信息披露及独立审计的现状，分析了影响会计信息质量及独立审计的因素，以及会计信息披露不真实、不全面、独立审计研究不彻底的成因，并结合具体案例进行分析。最后从加强证券市场会计信息披露和强化独立审计研究两方面入手，提出了增强证券市场会计信息披露及独立审计的具体对策。希望可以在一定程度上改善证券市场会计信息披露以及独立审计等方面存在的问题，达到信息使用者所得到更真实的会计信息、更放心的保障，促进我国证券市场更加健康发展这一目的。 关键词： 证券市场，会计信息，信息披露，独立审计 Abstract With the development of economy, the stock market as an important part of the market gradually developed, and the development of market economy plays an increasingly important role. However, in recent years, information disclosure untrue, loosely audit report events have occurred, seriously mislead the users of accounting information in decision-making, the impact of the economic order, the adverse impact to the development of Chinas securities market. Therefore, disclosure of accounting information and independent audit by the users of accounting information as well as the community attaches great importance to become an important factor of the survival and development affect the securities market. Start from the meaning of accounting information and independent audit, the status quo of Chinas securities market accounting information disclosure and independent auditing, analysis of factors affect the quality of accounting information and independent audit, and the disclosure of accounting information is untrue, comprehensive, independent audit research thoroughly the causes, combined with the specific cases analyzed. Finally, from the strengthening of Accounting Information Disclosure and strengthen independent audit study two aspects, the proposed specific measures for enhanced securities market accounting information disclosure and independe