产权、契约与审计--对审计本质的再认识

本文从新制度经济学的角度对审计本质问题进行了理论分析,试图得出“审计的本质实际上是旨在减少企业各个缔约方之间的信息不对称,从而降低交易费用,维护企业契约网络正常运行的一种特殊的契约”的基本观点。

Property Right, Agreement and Auditing--The Recognition of Nature of Audit

Audit essence is it answer question of " audit what it is " to aim at, it audit key concept of theoretical system one of. Essential research is long-standing to auditting, the one of great impact has three kinds of theories of " theory that check accounts " , " course theory" and " economic supervision theory ". This text has carried on theory analysis in auditting the essential question in terms of new system economics, attempt to draw " the essence auditted is to aim at reducing the information asymmetry during each contracting party of enterprises in fact ", basic concept that thus reduce the trade expenses and maintain a kind of special agreement of enterprise's agreement network normal running .