交易半径扩大下的审计信用缺失及重建路径选择

通过阐述中国由传统的乡土社会向市场化的契约社会演变过程中,共同体内部道德交易与跨共同体非道德交易悖论,揭示了交易半径的扩大及服务对象匿名性的增加是目前审计信用缺失的社会学主要原因.并指出如果无法改变这些,则需站在社会的、历史的大舞台上,自觉地以一种现实的、平等的眼光看待每一个参与主体,设计、选择适合我们的制度.唯有如此,我们的社会主义市场经济才能健康蓬勃地发展.

On the Lack of Credit in Auditing Practice with the Increasing Transaction Scope and Its Counter-measures

This paper begins with the paradox of ethic transactions in one community and non-ethic transactions across communities, which takes place in China experiencing a transitional period from a traditional self-supply society to a market-oriented contract society. Then it advances the primary social reasons for the lack of credit in auditing practice.Both the increasing scope of transaction and the increasing anonymity of the being served. It concludes that unless we can alter such situation, we should treat ea...