带强调事项段无保留审计意见信息披露研究

Research on the Information Disclosure of Unqualified Auditing Opinion with Emphasis on Matters

2011—2014年,中国上市公司年报审计意见中,带强调事项段无保留审计意见占比呈"U"型分布,即先降再上升。根据问卷调查得知,带强调事项段无保留审计意见信息披露的重点内容包括与财务报表相关的企业内部控制存在重大缺陷、企业发生重大合并或分立事项、企业存在重大的未决诉讼、企业上市前后发生明显的"业绩变脸"现象、企业信用状况恶化,连续三年违约、企业对外提供新的重大担保、企业会计政策发生重大调整、企业与其关联方之间交易频繁、企业海外子公司所在国家或地区发生重大统治阶层变化或军事冲突等政治事件、企业净资产连续三年小于零、企业会计估计发生重大修订、企业所在行业的产业政策发生重大调整,以及企业利润结构出现重大变化,以营业外收入为主。

From the year of 2011 to 2014, among the annual auditing opinions reported by the Chinese listed companies, the percentage distribution map of the Unqualified Ushaped curve, which shows a trend from decline to rise. Auditing Opinion with Emphasis on Matters follows a According to the questionnaires, the points disclosed from the Unqualified Auditing Opinion with Emphasis on Matters include such as the internal control of enterprises related to financial statements which have significant deficiencies, major combination and discreteness in enterprises, important pending actions in enterprises, obvious ＂performance deterioration＂ happens before and after the listing of enterprises and the deterioration of enterprises credit states, the default of enterprises for the three conspicuous years, enterprises provide significant new security to others, the accounting policy in enterprises make great adjust- ments, the exchanges between enterprise and other related parties are frequent, political affaires have happened in foreign countries and regions where the overseas subsidiaries had been, including significant adjustments in managing class, the net assets of enterprise was less than zero for the three conspicuous years, the industrial policies have undergone significant adjustments, the construction of profit has changed a lot,which major in nonbusiness income.