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Research on Models of the ability of a corporation as a going concern

企业持续经营能力模型研究

基本信息

批准号：
16203028
负责人：
TAKADA Toshifumi
金额：
$ 21.63万
依托单位：
Tohoku University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (A)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2006
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16203028/
关键词：
Audit of the Going Concern Linear Discriminant Function Altrnan Model Probit Model Proportional Hazard Model Artificial Intelligence Model Option Model アルトマン・モデルプロビット・モデル比例ハザード・モデルオプション・モデルハザード・モデル

项目摘要

In Japan, auditors have mentioned in their audit report the financially distressed condition if the client's company loses its ability as a going concern. It is said that the default company generally has been in a financially distressed condition before bankrupt and that the auditor is required to investigate such condition and management plan to resolve the financially distressed condition. This type of investigation is generally called Going Concern Audit or Financially Distressed Company Audit. Japanese Audit Standard has adopted an indirect reporting system of Going Concern Audit but the auditors must evaluate the ability of the client company as a going concern. Our research is oriented to the evaluation process of the auditors.The objectives of our research are following.1.We reported the state of audit of the ability of the client company as a going concern in Japan.2.We made an scrutiny check on a linear disriminat model. Altman Model is very famous and we checked some other models3.We proposed two new models, one is a proportional Hazard Model and the other is Artificial Intelligence ModelWe have made presentations at the annual meeting both domestic association and foreign association, Japan Accounting Association, American Accounting Association, and Asia Pacific Conference on International Accounting Issues. We are planning to publish our research in the near future

在日本，审计员在其审计报告中提到，如果客户的公司失去作为持续经营的能力，就会出现财务困境。据说，失责公司在破产前一般已处于财政困境，核数师须调查有关情况，并制订管理计划，以解决财政困境。这种类型的调查通常被称为持续经营审计或财务困境公司审计。日本审计准则采用了持续经营审计的间接报告制度，但审计人员必须评估客户公司作为持续经营公司的能力。本研究以审计师的评价过程为研究对象，研究的目的是：1.报告日本对客户公司持续经营能力的审计状况。2.对线性非犯罪模型进行了仔细检查。3.提出了两个新的模型，一个是比例风险模型，另一个是人工智能模型。我们在国内外会计学会年会，日本会计学会，美国会计学会，亚太国际会计问题会议上做了报告。我们计划在不久的将来发表我们的研究成果