基于损失赔偿视角下对财务报表保险模式的探讨

为使上市公司财务审计更加公正公平,保护中小投资者的利益,切断审计人与被审计人之间的直接利益关系,从保险赔偿角度出发,针对学术界提出的财务报表保险模式可行性进行探讨,从保险赔偿时间段的划分、赔偿对象的界定、赔偿金额的计算三个方面进行初步分析,并提出相应的认定原则和计算方法,对财务报表保险模式的改进和完善进行探讨。

A Discussion on Financial Statement Insurance in the View of Compensation

In order to make the fanancial audits of listed company more fair,to protect the interests of investors,and to cut off direct interest relation between audit party and audited party,This study discusses the feasibility of financial statement insurance in the view of compensation.The author also discusses the devision of compensation time,the identification of compensation object,and the calculation of compensation amount.Some identification principles and calculation methods are proposed for perfecting the insurance mode of financial statement.