| 提高审计独立性的新思路：财务报表保险制度 |
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| 引用本文： | 张健,张华,范伟庆.提高审计独立性的新思路：财务报表保险制度[J].经济研究导刊,2011(11):128-129. |
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| 作者姓名： | 张健 张华 范伟庆 |
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| 作者单位： | [1]山东农业大学经济管理学院,山东泰安271018 [2]山东良庄矿业有限公司,山东泰安271219 |
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| 摘 要： | 审计师的独立性受损是导政审计失败的一个重要根源。财务报表保险制度对消除审计人员和上市公司管理层的利益关联,恢复注册会计师真实的独立地位,遏制上市公司造假具有不可替代的作用。我国目前实施财务报表保险制度具有可行性。
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| 关 键 词： | 审计 独立性 财务报表保险制度 |
New idea of enhancing the audit independence ： financial statements insurance system |
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| ZHANG Jian,ZHANG Hua,FAN Wei-qing.New idea of enhancing the audit independence ： financial statements insurance system[J].Economic Research Guide,2011(11):128-129. |
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| Authors: | ZHANG Jian ZHANG Hua FAN Wei-qing |
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| Institution: | 1.Economy management college,Shandong agriculture university,Tai＇an 271018,Chian; 2.Shandong Liangzhuang mining co.,ltd.,Tai＇an 271219,China) |
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| Abstract: | The independent audit coverage of the damage is an important source of failure.the financial statements to the insurance system for the audit and management of the interests of the listed company to restore public accountants,real independence and keep the listed company fraud have no alternative.The present financial report of the insurance system as having possibilities. |
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| Keywords: | audit independence financial statements insurance system |
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