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MBA毕业论文_键审计事项_利益输送与医药上市公司创新投入PDF

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自财政部于2016年颁布一系列新的审计准则以来,关键审计事项政策的披露备受 关注,诸多文献研究分析了其对审计质量、市场环境和投资者决策产生的一系列影响, 研究成果甚多,研究结果也表明了新准则对我国社会经济发展产生了积极作用。中国 共产党第十九次全国代表大会报告中指出:“创新是引领发展的第一动力,是建设现代 化经济体系的战略支撑”。由此可见,向创新型企业迈进是我国企业未来发展的大势所 趋,而医药制造业作为高新技术产业,创新研发在企业中的地位也会日渐提高。企业创 新依赖于企业内部治理,纵观已有文献,大股东利益输送行为已经成为了企业治理的 主要研究对象之一。在此背景之下,研究医药制造业中,关键审计事项的披露对企业创 新投入产生的影响,并进一步探索利益输送在两者之间产生的调节作用,对我国的审 计准则改革和自主创新战略具有重要的意义。 本文以2014-2018年沪深A股医药制造企业为研究对象,采用规范分析和实证分 析法,通过断点回归设计分析了关键审计事项的强制披露以及披露的数量对企业创新 投入产生的影响,同时还检验了大股东利益输送在两者之间产生的调节作用。本文研 究发现,强制披露关键审计事项能够显著地促进企业的创新投入。企业披露关键审计 事项之后,其创新投入水平得到显著提升;企业披露的事项越多,对创新投入的促进 作用越大;未发现关键审计事项的披露和披露数量对企业下一年的创新投入影响大于 对当年的影响;通过对样本企业按照利益输送程度进行了分组,进一步发现,相对于 利益输送程度低的企业,关键审计事项的披露和披露数量对创新投入的促进作用在利 益输送程度高的企业中更加显著。 根据本文的研究结论,最后提供了如下建议:提升注册会计师的整体执业水平; 治理层要跟审计师积极的沟通配合,以使关键审计事项政策达到预期效果;企业要不 断适应内外部环境的变化;从多方面进一步抑制大股东利益输送,最终促进企业的创 新投入。 关键词:医药上市公司;关键审计事项;创新投入;利益输送 论文类型:应用研究 西南科技大学硕士学位论文 II ABSTRACT Since the Ministry of Finance issued a series of new auditing standards in 2016, the disclosure of key audit matters policy has attracted much attention. Many literature studies have analyzed a series of impacts on audit quality, market environment and investor decision- making. The research results are very impressive. Many research results also show that the new standards have had a positive effect on my country’s social and economic development. The report of the 19th National Congress of the Communist Party of China clearly pointed out that “innovation is the first driving force for development and the strategic support for building a modern economic system”. It can be seen that moving toward an innovative enterprise is the general trend of the future development of Chinese enterprises, and the pharmaceutical manufacturing industry, as a high-tech industry, will gradually improve the status of innovative R&D in the enterprise. Enterprise innovation relies on the internal governance of the enterprise, and looking at the existing literature, the transfer of interests of major shareholders has become one of the main research objects of corporate governance. In this context, research on the impact of the disclosure of key audit matters on the innovation investment of enterprises in the pharmaceutical manufacturing industry, and further explore the moderating effect of the transfer of benefits between the two, which will affect my country’s auditing standard reform and independent innovation Strategy is of great significance. In this thesis, the Shanghai and Shenzhen A-share pharmaceutical manufacturing companies from 2014 to 2018 are designated as The research object uses normative analysis and empirical analysis to analyze the mandatory disclosure of key indicators. Audit matters and their impact of the number of disclosures on corporate innovation investment through breakpoint regression design. At the same time, it also tested the moderating effect of the transfer of the interests of major shareholders between the two. The research in this paper finds that mandatory disclosure of key audit matters can significantly promote the innovation investment of enterprises. After a company discloses key audit matters, its level of innovation input has been significantly improved; the more matters disclosed by a company, the greater the promotion of innovation input; It was not found that the disclosure of key audit matters and the number of disclosures had a greater impact on the company's innovation investment in the next year than on the current year;by grouping sample companies according to the degree of benefit transmission, it is further discovered that the degree of benefit transmission is relative to the degree of benefit transmission. For companies with low levels of key audit matters, the promotion of innovation investment is more pronounced in companies with a high degree of benefit transmission. ABSTRACT III According to the conclusion of this paper, the following suggestions are put forward: improve the overall practice level of CPA, deepen the reform effect; The governance level should actively communicate with the auditors to make the key audit matters policy achieve the expected effect; Enterprises should constantly adapt to the changes of internal and external environment; In order to promote the innovation investment of enterprises, it is necessary to further restrain the interest transmission of large shareholders from many aspects. KEY WORDS: Pharmaceutical Listed Company ;Key Audit Matters; Innovation Investment; Tunneling TYPE OF THESIS: Application Research 西南科技大学硕士学位论文 Ⅴ IV 目录 1 绪论 ...................................................................................................................................... 1 1.1 选题背景及研究意义 ............................................................................................... 1 1.1.1 选题背景 ........................................................................................................ 1 1.1.2 研究意义 ........................................................................................................ 2 1.2 研究内容与方法 ....................................................................................................... 3 1.2.1 研究内容 ........................................................................................................ 3 1.2.2 研究方法 ........................................................................................................ 4 1.3 研究的创新之处 ....................................................................................................... 5 2 文献综述与相关理论 .......................................................................................................... 6 2.1 国外研究现状 ........................................................................................................... 6 2.1.1 关键审计事项研究现状 ................................................................................ 6 2.1.2 创新投入研究现状 ........................................................................................ 6 2.1.3 利益输送研究现状 ........................................................................................ 7 2.2 国内研究现状 ........................................................................................................... 9 2.2.1 关键审计事项研究现状 ................................................................................ 9 2.2.2 创新投入研究现状 ...................................................................................... 11 2.2.3 利益输送研究现状 ...................................................................................... 13 2.3 关键审计事项、利益输送与创新投入三者关系研究现状与文献述评 ............. 16 2.3.1 关键审计事项、利益输送与创新投入三者关系研究现状 ...................... 16 2.3.2 文献述评 ...................................................................................................... 16 2.4 概念界定 ................................................................................................................. 17 2.4.1 关键审计事项 .............................................................................................. 17 2.4.2 利益输送 ......