| 我国实施财务报表保险制度的可行性探讨 |
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| 引用本文： | 陈吉凤. 我国实施财务报表保险制度的可行性探讨[J]. 安徽工业大学学报(社会科学版), 2005, 22(6): 54-56 |
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| 作者姓名： | 陈吉凤 |
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| 作者单位： | 东南大学,经济管理学院,江苏,南京,210096 |
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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： | 财务报表保险制度 审计独立性 保险项目 |
| 文章编号： | 1671-9247(2005)06-0054-03 |
| 修稿时间： | 2005-07-07 |
Feasible Probe into the Financial Statement Insurance in our Country |
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| CHEN Ji-feng. Feasible Probe into the Financial Statement Insurance in our Country[J]. , 2005, 22(6): 54-56 |
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| Authors: | CHEN Ji-feng |
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| Abstract: | The loss of the auditor's independence is the cause of the audit failure.Financial statement insurance can eliminate the relation between auditors and the profit of listed company's managers,restore the real and independent position of certificated accountants and restrain the fake in listed companies.It is feasible for our country to implement financial statement insurance. |
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| Keywords: | financial statement insurance auditing independence insurance coverage |
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