| 独立审计的产权绩效与机制改进 |
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| 引用本文： | 王善平,朱青.独立审计的产权绩效与机制改进[J].当代财经,2007(6):97-100. |
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| 作者姓名： | 王善平 朱青 |
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| 作者单位： | 1. 湖南大学会计学院,长沙,410082
2. 上海财经大学会计学院,上海,200433 |
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| 摘 要： | 审计契约是企业契约当事人为保护各自的产权利益进行合作博弈的产物.不完备的审计契约需要科学的制度安排来确保审计契约的产权绩效.出于保护企业利益相关者产权的需要,有必要对我国现行审计契约机制进行制度上的改进.
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| 关 键 词： | 独立审计 利益相关者产权 契约机制 |
| 文章编号： | 1005-0892（2007）06-0097-04 |
| 收稿时间： | 2007-01-17 |
| 修稿时间： | 2007-01-17 |
The Property Right Performance and Mechanism Improvement of Independent Audit |
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| WANG Shanping,ZHU Qing.The Property Right Performance and Mechanism Improvement of Independent Audit[J].Contemporary Finance & Economics,2007(6):97-100. |
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| Authors: | WANG Shanping ZHU Qing |
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| Abstract: | Independent Audit contract as a kind of game equilibrium results from the consideration of the protection of the stockholder's property right.Because of the incompletion of the audit contract,the scientific institutions arrangements are needed to ensure the realization of the property right performance.In order to protect the property right of the enterprise stakeholders,we must improve the current audit contract mechanism. |
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| Keywords: | Independent Audit Stakeholder's Property Right Contractual Mechanism |
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