关于新三板市场审计的研究

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浙江财经大学本科生毕业论文（设计）

关于新三板市场审计的研究

摘要：多层次资本市场的发展是资本市场本身的发展和完善,且中国是个新兴的资

本市场,其资本市场的健康发展备受投资者,企业高管和员工,监管机构和政府等各方面

的关注。近年来中小企业上新三板的势头越来越强劲,它促进中小高新技术企业的发展

。同时新三板市场中小企业的审计需求也日渐增强，其审计结果也引起企业及其利益

相关者，监管机构和政府等各方面的注意，因此我国新三板市场的审计研究对审计准

则的与时俱进和提高会计师事务所在多样化的证券市场中的执业能力有着重要的意义

。

关键词：审计需求；新三板市场；挂牌上市；新三板审计

Analysis on Audit in the New OTC Market

Abstract: The development of multi-level capital market is the inherent requirement of

self development and improvement, and the market of China is a developing multi-level

capital market, so investors, enterprise executives and employee, regulator and government

pay attention to the sustainable development of multi-level capital market. The momentum of

small and medium-sized enterprises getting to the new OTC market has been stronger in the

recent years, because it caters to the financing need of most high-tech small and medium-

sized enterprises. At the same time, the requirement for the small and medium-sized

enterprises audit become stronger in the new OTC market, the results of audit are noticed by

the corporations and related beneficiaries, regulator and government, thus the study of audit in

the new OTC market is important to auditing standards to keep pace with the times and

increasing the professional ability of accounting firm in the diversifying securities market.

Key words: the need of audit; new OTC market; listing on the stock market; the audit of

new OTC market

浙江财经大学本科生毕业论文（设计）
III
目  录
引  言........................................................................................................................................1
审计需求的理论概述.............................................................................................................1
1  审计需求的基本理论..................................................................................................2
1.1  监督功能...........................................................................................................2
1.2  信号功能...........................................................................................................2
1.3  保险功能...........................................................................................................3
2  审计需求的现实要求..................................................................................................3
2.1  信息披露制度...................................................................................................3
2.2  信息披露制度需要审计...................................................................................4
2.3  审计对信息披露的影响...................................................................................4
新三板市场介绍......................................................................................................................4
1  新三板市场的发展历史..............................................................................................4
2   资本市场层次比较.....................................................................................................5
2.1   挂牌上市条件..................................................................................................5
2.2   信息披露..........................................................................................................7
关于新三板市场的审计..........................................................................................................9
1  审计主体的特征..........................................................................................................9
1.1  挂牌要求低，监管力度弱...............................................................................9
1.2  会计人员的素质偏低.......................................................................................9
1.3  内部控制制度不健全.....................................................................................10
1.4  无形资产的重要性，业务领域的专业性.....................................................10
1.5  高风险性.........................................................................................................10
2  审计业务的特点........................................................................................................11
2.1  审计业务的关注度高.....................................................................................11
2.2  基础薄弱，审计的工作量增加.....................................................................11
2.3   领域生僻，审计工作的难度加大...............................................................11
2.4  审计的风险性更高.........................................................................................12
3  新三板审计的关注点................................................................................................12
3.1  加强对内部控制制度的审计.........................................................................12

浙江财经大学本科生毕业论文（设计）
IV
3.2  加强对无形资产的审计.................................................................................13
3.3  加强对股权结构的审计.................................................................................13
3.4  加强对收入成本存货的审计.........................................................................14
3.5  加强对关联交易的审计.................................................................................14
关于提高新三板市场审计的措施........................................................................................15
1  健全新三板审计市场的外部环境............................................................................15
1.1  完善会计法律法规.........................................................................................15
1.2  加强证券监管部门的监管力度.....................................................................15
1.3  完善信息披露制度.........................................................................................16
2   健全新三板企业发展环境.......................................................................................16
2.1   完善内部控制制度........................................................................................16
2.2  提高会计人员的业务素质.............................................................................16
3   健全审计市场的内部环境.......................................................................................16
3.1  健全会计师事务所的环境.............................................................................16
3.2  提升审计人员的职业素养.............................................................................17
结语........................................................................................................................................18
参考文献...................................................................................................................................20

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