| 关于审计失真治理非完全有效的经济学分析 |
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| 引用本文： | 张展.关于审计失真治理非完全有效的经济学分析[J].财会通讯,2006(1). |
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| 作者姓名： | 张展 |
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| 作者单位： | 沈阳化工学院经济管理学院 辽宁沈阳110041 |
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| 基金项目： | 沈阳化工学院博士科研启动基金资助项目的阶段性成果 |
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| 摘 要： | 注册会计师出具的审计意见是市场监管的主要手段分,但由于信息偏在和“免费乘车者”等经济学原因,在现实生活中,审计失真治理非完全有效的事例经常发生。本文认为,借鉴成熟市场经济国家经验,结合我国实际情况,强化信息沟通机制和完善“搭便车”抑制机制,寻找法律监督、政府监管、行业自律的相对较佳结合点以趋近完全有效性成为我国审计失真治理的现实选择。
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| 关 键 词： | 审计失真 非完全有效性 改善 |
The economics analysis of the incomplete validty distorted audit Administration |
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| Zhang Zhan.The economics analysis of the incomplete validty distorted audit Administration[J].Communication of Finance and Accounting,2006(1). |
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| Authors: | Zhang Zhan |
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| Abstract: | The audit report provided by the certified accountant is the primary market supervision means. For the economics causes include the information partially and the free rides, and so on, the incomplete invalidity in distorted auditing administration takes place frequently in our life. The article holds the point that using the experiences in the developed market economic countries as references and considering the reality in our country, it is the realistic choice for our distorted audit administration through strengthening communication mechanism and perfecting the restrain mechanism for free rides and seeking the relative good combination point among the law controlling, the government supervising and the trade autonomy. |
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| Keywords: | The distorted audit Incomplete validity Improvement |
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