上市公司持续经营审计存在的问题及对策研究

Problems and Countermeasures of Continuous Operation Audit of Listed Companies in China

随着我国市场的不断壮大,企业间竞争也在增加,从而引发一系列持续经营问题,投资者对该类问题的关注度随之持续上升。针对该问题,本文根据中国注册会计师协会近年发布的《上市公司非标准意见审计报告》的分析结论,对上市公司所获得的审计意见按照类型进行分类统计。通过对获得带强调事项段的无保留意见和无法表示意见的两类上市公司进行对比观察,看其在持续经营能力及信息披露方面是否差异很大,探究该现象与持续经营审计存在问题之间的联系,分析原因并给出相应的建议,以期对持续经营审计工作能够起到一定的指导作用。

With the growing market of China,the competition between enterprises is increasing,which leads to a series of continuing business problems,and investors'attention to this kind of problems continues to rise.In view of this problem,according to the analysis conclusion of the non-standard opinion audit report of listed companies issued by the China Association of Certified Public Accountants in recent years,the audit opinions obtained by listed companies are classified and counted according to the type.By comparing and observing the two types of listed companies who have obtained unqualified opinions and unable to express opinions,respectively,this study explores whether there are great differences in the aspect of going-concern ability and information disclosure between them,reveals the relationship between this phenomenon and the existing problems of continuous operation audit,to analyze the reasons and give corresponding suggestions.