公共品视角下的审计委托模式研究

现行审计委托模式是造成“独立审计不独立”，进而导致审计失败的主要原因。现代企业的“社会企业”特征，使会计报表及其审计信息具有公共品的属性，审计失败很大程度上是会计报表审计信息这一公共品私人供给模式的失败。公共品的非竞争性和非排他性特征决定了其公共供给模式较私人供给模式更有效率；税务机关作为特殊的公共部门，令其作为会计信息审计的委托人在独立性、激励和实践上更具优势。当然，会计报表审计的税务机关委托模式作为一个新的审计委托模式，其制度需不断完善。

Study on Audit Commission Model Based on Public Goods Theory

The current audit commission model is causing"an independent audit is not independent",which led to the failure of audit.The"social enterprise"features of modem enterprise make the accounting statements and the audit in- formation possess public goods' property.Audit failure is largely attributed to the failure of public goods' private sup- ply model.The non-competitive and non-exclusive features of public goods determine that the public supply model of public goods is more efficient than the private model.The tax department,a special public sector,as the client of ac- counting information audit,has the advantages in independence,incentive and practice etc.Of course,the tax depart- ment commission model of accounting information,as a new model,need to constantly improve the system.