论我国《公司法》法定审计模式的选择

审计模式的选择是《公司法》确立法定审计制度面临的首要问题,包括审计主体与审计对象范围两个方面。注册会计师独任审计与部分强制审计是各国普遍采用的模式,体现了对审计功能及其局限性的理性认识。我国公司法不应拘泥于某一种理念,而应从实际出发,在公司治理结构的框架中实现审计效益与成本的平衡。协调与审计法的矛盾,对法定审计的范围进行合理的确定都是题中应有之义。

On the Choice of Audit Model under the Chinese Company Law

The model of company audit,i.e.,who does audit on whom,is the primary focus of Company Law when setting the legal framework of company audit.While most countries select accountants as the sole auditor and exempt small companies from mandatory audit,China faces the conflict between government audit and private audit and currently favors the complete mandatory model.This explores that more attention shall be paid to audit cost since audit itself is tool aiming at solving agency cost problem within a firm.China company law should take the model of partial mandatory audit and put certified public accountants in the full responsibility for company audit.