發(fā)布時(shí)間：2019-05-16 09:42

【摘要】：本文按照利益動(dòng)機(jī)、經(jīng)濟(jì)制衡力和各方力量對(duì)比將上市公司審計(jì)分為三類:上市公司強(qiáng)勢(shì)類、勢(shì)均力敵類、審計(jì)者強(qiáng)勢(shì)類。審計(jì)獨(dú)立性反映了不同力量的制衡。來(lái)自上市公司的壓力是影響審計(jì)獨(dú)立性的重要負(fù)面因素。中小股東和法律、經(jīng)濟(jì)等制度對(duì)增強(qiáng)審計(jì)獨(dú)立性有一定的作用,但是在目前環(huán)境中這種作用還不大。要改變影響審計(jì)獨(dú)立性的力量對(duì)比,必須要加強(qiáng)對(duì)中小股東利益的保護(hù),同時(shí)改善法律、經(jīng)濟(jì)環(huán)境。
[Abstract]:In this paper, the audit of listed companies is divided into three categories according to the comparison of interest motivation, economic balance force and the power of all parties: the strong category of listed companies, the equal force category, and the strong category of auditors. Audit independence reflects the checks and balances of different forces. The pressure from listed companies is an important negative factor affecting audit independence. Minority shareholders and legal, economic and other systems play a certain role in strengthening audit independence, but in the current environment, this role is not enough. In order to change the power contrast that affects the independence of audit, it is necessary to strengthen the protection of the interests of minority shareholders and improve the legal and economic environment.
【作者單位】： 暨南大學(xué)管理學(xué)院 暨南大學(xué)管理學(xué)院 暨南大學(xué)管理學(xué)院
【分類號(hào)】：F239.4;F832.51
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本文編號(hào)：2478197