上市公司会计师事务所变更成因分析.doc

摘要:会计师事务所变更，是指会计师事务所与上市公司之间，由于单方拥有或者双方同时拥有了不再被对方所接受的行为或特征以及两者之外第三方的干涉，导致会计师事务所与上市公司之间不愿或者不能再去维持原本合作关系的情况。近几年来，随着我国证券市场的发展，上市公司会计师事务所的变更事件呈现逐年递增的趋势，会计师事务所变更的发生往往伴随着不利经济后果的产生，这也是理论界与实务界一贯关注的焦点。本文主要通过对上市公司会计师事务所变更的现状，从审计的供给和需求方出发，来剖析上市公司会计师事务所变更原因及所存在的影响，并对进一步规范上市公司的会计师事务所变更提出相关建议。

关键词：上市公司，会计师事务所，变更分析

Abstract:The change of accounting offices, refers to the accounting firms and listed companies, as a result of a party with or both have no longer been accepted characteristics or behavior as well as both third parties outside interference, leading to accounting firms and listed companies be unwilling or unable to maintain the original relationship of. In recent years, with the development of our stock market, listed company accounting firm change events tends to increase year after year, auditor change occurred frequently associated with adverse economic consequences, which is also the theory circle and practice circle always focus. This article mainly through the alteration of accounting firms audit present situation, from the supply and the demand side, to analyze the alteration of accounting firms and the influences, and to further standardize listed companies' accounting firms change and put forward the related proposal.

Key words: Listed Companies；Accounting Firms；Modification Analysis

　　　近几年来，上市公司变更会计师事务所的现象呈逐年递增的趋势，文章从审计市场的供给方和需求方出发，通过分析上市公司会计师事务所变更原因及其对会计信息质量的影响,阐述了会计师事务所变更与上市公司会计信息量变化的内在联系，并对进一步规范上市公司的会计师事务所变更提出相关建议。

　　　在研究初期，西方学者对会计师事务所的研究主要关注的是审计意见和会计师事务所变更之间的关系，并没有区分是审计需求方还是审计供给方发起的变更，实际上是以研究审计服务市场需求变化导致的解聘为主；20世纪90年代以来，相关研究开始区分会计师事务所变更的发起方，着重研究审计服务市场的供给变化，主要是关于辞聘与诉讼风险的关系问题。