立足供需角度的审计合谋分析及治理

本文立足于供需角度,分析了审计合谋行为形成及其特点。根据经济学供需关系的思想内核,分别从审计合谋的需求方、供给方构建了防范审计合谋行为的对策,并进一步提出“均衡治理”的概念,在治理过程中偏废某一方,都很难达到满意的效果。

Auditing Collusion Analyze and management Based on its Supply-demand Mechanism

Based on supply and demand Mechanism, this paper analyses auditing collusion's reasons and characteristics. Moreover, the paper brings forward some measures to control auditing collusion according to the idea of connection between supply and demand in economics. The paper introduces conception of equilibrium governance. If we do one thing and neglect another during governance, it is difficult to achieve approving effect.