| 关于建立注册会计师诚信机制的思考 |
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| 引用本文： | 姜金香. 关于建立注册会计师诚信机制的思考[J]. 财会通讯, 2004, 0(4) |
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| 作者姓名： | 姜金香 |
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| 作者单位： | 上海财经大学会计学院 上海 |
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| 摘 要： | 审计执业是会计师事务所和社会环境博弈的过程。审计质量的高低,取决于博弈双方的策略选择。本文通过对影响博弈双方效用函数因素的分析,提出建立CPA诚信机制应从外部环境治理和事务所自身两个方面入手。
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| 关 键 词： | 会计师事务所 CPA 诚信机制 博弈 策略 |
On the Mechanisms of Constructing the CPA's Trust in China |
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| Jiang Jinxiang. On the Mechanisms of Constructing the CPA's Trust in China[J]. Communication of Finance and Accounting, 2004, 0(4) |
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| Authors: | Jiang Jinxiang |
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| Abstract: | CPAs play game with in their society environments. The author use the game theory to analyze strategies taken by the society determine the CPAs'choice of audit quality. As the result, the CPA' s trust foundation can be constructed from two aspects: improving the so ciety environment and enhancing CPAs' self-governance. |
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| Keywords: | CPA Mechanism for trust Game Strategy |
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