非标准审计意见的公司治理功效探析——以盛润集团为例.doc研究方法,并构建了全文的基本研究框架。 第二部分为非标准审计意见与公司治理的理论概述。该部分首先对本文涉及 的相关概念进行界定,紧接着阐述了独立审计在公司治理中的四大作用,即保护 股东权益、增进代理人利益、降低信息风险和约束控股股东单方行为,然后描述 了独立审计与公司治理共同的理论基础,包括委托代理理论、信息不对称理论、 交易成本理论和不完全契约理论,最后剖析了非标准审计意见对公司治理的影响。 第三部分为盛润集团连续二十年被出具非标准审计意见的案例简介。该部分 介绍了盛润集团的背景情况,紧接着详细描述了盛润集团连续二十年被出具非标 准审计意见的相关情况,并从财务状况、市场表现和相关利益主体行为表现等方 面描述了非标准审计意见未能改进公司治理的表现。 第四部分为盛润集团非标准审计意见未能改进公司治理的原因分析。根据第 三部分的案例介绍,该部分从企业内部治理和外部监管两个层面深入分析非标准 审计意见未能改善公司治理的原因。 第五部分为改进非标准审计意见公司治理的建议。对应第四部分的原因分析, 该部分从企业内部治理层面和外部监管层面提出改进非标准审计意见公司治理的 具体建议。 最后一部分为研究结论与未来展望。结合前文的案例分析,得出研究结论并 总结全文,最后说明了本文的不足之处。 关键词:非标准审计意见公司治理注册会计师关联交易 2 万方数据 Abstract The corporate management in the securities market holds insider information about the value of securities. An overwhelming majority of financial reports' users are not involved in the management of enterprises. Generally speaking, they can’t touch with the accounting records and accounting books which are the basis for the preparation of financial reports. Even if they can contact with the accounting records and accounting books, they often can’t carry out inspection on the accounting records and accounting books because of the restrictions of schedule and cost. In order to estimate the value of securities, they are only able to rely on the data that is disclosed to the public to obtain the relevant information. And the main sources of the relevant information are financial reports which are regularly provided by the enterprise management to the public. In order to improve the credibility of financial reports, it’s necessary to engage external independent certified public accountants to audit the financial reports and issue the forensic audit report. Financial reports' users will regard audit opinion issued by certified public accountant as the key reference to judge whether their investment can achieve the desired effect. The effectiveness of the corporate governance structure is closely related to the related metrics about enterprise's financial positi