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以产权保护为导向的注册会计师审计理论研究
引用本文:陆勇,李文美.以产权保护为导向的注册会计师审计理论研究[J].会计研究,2006(12):83-87.
作者姓名:陆勇  李文美
作者单位:1. 北京石油化工学院经管学院,102617
2. 中国矿业大学管理学院,221008
摘    要:有效地保护产权是经济转型国家发展市场经济的迫切需要。本文从审计角度探讨产权保护问题,并提出应当以产权保护为导向开展审计理论研究。文章论证了以产权保护作为审计理论研究导向的经济学理论基础,并对审计理论研究的产权保护导向与传统审计理论的一致性进行了较为系统的分析,在此基础上,本文构建了以产权保护作为导向的新的审计理论结构体系;最后,对本文的研究意义作了简要的概括。

关 键 词:产权保护  新制度经济学  审计理论体系

CPA'S Auditing Theory Research Oriented on Protecting Property Rights
Lu Yong.CPA''''S Auditing Theory Research Oriented on Protecting Property Rights[J].Accounting Research,2006(12):83-87.
Authors:Lu Yong
Abstract:It is imperative for the countries that are transiting from planned economy to market economy to protect property rights.This paper discusses how to protect property rights from the point of auditing,and proposes that auditing theory research should be oriented to protect property rights.The framework of the paper is:First,the paper discusses the necessity,possibility and inevitability to protect property rights by auditing,and analyzes the condition of property rights protection of China that is witnessing the transition of economy.Second,the paper probes into the economics theory on which auditing theory research bases,and analyzes the coherence between them,and designs a new auditing theory framework.Finally,the paper generalizes the research significance of this research.The author hopes this paper can improve property rights protection of China,both in auditing theory field and practice.
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