摘 要
本文通过梳理我国证券市场审计基础知识，分析我国证券市场审计低效的主要原因，包括市场政策因素、审计机构能力、企业自身因素和行业监管因素，并对国外证券市场审计案例进行了研究。同时，分析了我国证券市场审计低效的现状和发展趋势。针对这些问题，提出了相应的对策，包括改善市场政策、完善审计机构能力、加强企业自身监管和加强行业监管。最后，通过选取相关企业案例，分析了企业案例中的审计问题和对策，进一步深化了本文的研究结论。本文旨在为我国证券市场审计问题的解决提供一定的参考和借鉴，同时也为相关研究与实践提供了理论支持。
关键词：证券市场审计、低效、原因、对策
Abstract
This paper examines the basic knowledge of securities market audit in China and analyzes the main reasons for the low efficiency of securities market audit, including market policy factors, audit institution capabilities, corporate self-factors, and industry regulatory factors. In addition, foreign securities market audit cases were studied to further analyze the current situation and development trend of securities market audit in China. Corresponding countermeasures are proposed, including improving market policies, enhancing audit institution capabilities, strengthening corporate self-regulation, and strengthening industry regulation. Finally, by selecting relevant corporate cases, the audit issues and countermeasures were analyzed to further deepen the research conclusions of this paper. The purpose of this paper is to provide a reference and reference for the solution of securities market audit problems in China, and also provide theoretical support for related research and practice.
Keyword: Securities market audit、Low efficiency、Reasons、Countermeasures
目 录
1引言 1
2我国证券市场审计基础 1
2.1证券市场概述 1
2.2审计概述 1
2.3我国证券市场审计体系 1
3我国证券市场审计低效的原因 2
3.1市场政策因素 2
3.2审计机构能力 2
3.3企业自身因素 3
3.4行业监管因素 3
4国外证券市场审计案例研究 4
4.1美国证券市场审计案例 4
4.2日本证券市场审计案例 4
4.3韩国证券市场审计案例 4
5我国证券市场审计低效的现状和发展趋势 5
5.1审计低效的现状 5
5.2审计低效的发展趋势 5
6我国证券市场审计低效的对策 6
6.1改善市场政策 6
6.2完善审计机构能力 7
6.3加强企业自身监管 7
6.4加强行业监管 8
7结论 9
参考文献 10
致谢 11
