本文選題：審計(jì)契約　切入點(diǎn)：受托經(jīng)濟(jì)責(zé)任　出處：《湖南大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 契約經(jīng)濟(jì)學(xué)表明,無論是何種形式的契約,均具有天生的不完全性,審計(jì)契約亦不例外,契約的不完全性促成了其變遷的趨勢(shì)。本文在研究中西方審計(jì)契約變遷特點(diǎn)的基礎(chǔ)上,指出現(xiàn)行注冊(cè)會(huì)計(jì)師審計(jì)契約存在的問題,進(jìn)而提出改進(jìn)建議,旨在完善注冊(cè)會(huì)計(jì)師審計(jì)契約的締結(jié)與履行。 本文研究的基本思路是:首先,以不完全契約理論為理論基礎(chǔ),從審計(jì)關(guān)系入手對(duì)審計(jì)契約構(gòu)成進(jìn)行分析,確立“審計(jì)契約說”,揭示審計(jì)契約的不完全性及其體現(xiàn)。其次,對(duì)中西方審計(jì)契約模式變遷進(jìn)行回顧與比較,發(fā)現(xiàn)西方注冊(cè)會(huì)計(jì)師審計(jì)契約制度的變遷過程表現(xiàn)為誘致性變遷,中國(guó)采用強(qiáng)制性審計(jì)契約制度變遷;其次,剖析當(dāng)前注冊(cè)會(huì)計(jì)師審計(jì)契約現(xiàn)狀問題,如審計(jì)契約條款存在缺陷、委托主體的大股東控制、審計(jì)人的不誠(chéng)信、監(jiān)管主體多元化,重復(fù)監(jiān)管問題突出、激勵(lì)約束機(jī)制失效、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)契約存在局限等等,引出對(duì)審計(jì)契約定位的重新思考。在此基礎(chǔ)上,探討治理導(dǎo)向?qū)徲?jì)契約的內(nèi)涵和構(gòu)建途徑。最后,強(qiáng)調(diào)作為審計(jì)契約核心的審計(jì)人在履約中可能存在的“道德”問題,建議以道德調(diào)節(jié)作為契約外的補(bǔ)充手段,完善審計(jì)契約關(guān)系。 本文認(rèn)為,審計(jì)契約是不完全的,現(xiàn)行注冊(cè)會(huì)計(jì)師審計(jì)契約存在的種種缺陷與審計(jì)契約內(nèi)在不完全性息息相關(guān);同時(shí),審計(jì)契約也是具有治理內(nèi)涵的特殊契約,治理導(dǎo)向?qū)徲?jì)契約能有效避免委托方的缺位、內(nèi)部人控制、激勵(lì)約束失效等情況出現(xiàn)。在審計(jì)契約的履約過程中,審計(jì)人處于核心地位,對(duì)于在此過程中審計(jì)人可能出現(xiàn)的“不道德''行為,通過契約外的道德方式進(jìn)行調(diào)節(jié)。
[Abstract]:Contract economics shows that no matter what kind of contract it is, it is inherently incomplete, and audit contract is no exception. The incompleteness of contract promotes the trend of its vicissitude. This paper points out the problems existing in the current CPA audit contract, and then puts forward some suggestions to improve the conclusion and performance of the CPA audit contract. The basic ideas of this paper are as follows: firstly, based on the theory of incomplete contract, this paper analyzes the composition of audit contract, establishes "audit contract theory", and reveals the incompleteness and embodiment of audit contract. This paper reviews and compares the changes of audit contract mode between China and the West, and finds that the process of the change of audit contract system of certified public accountants in the west is induced change, and China adopts the change of mandatory audit contract system; secondly, This paper analyzes the current situation of CPA audit contract, such as the defects of audit contract terms, the control of major shareholders of the principal part of the audit contract, the dishonesty of the auditor, the diversification of the supervision subject, the outstanding problem of repeated supervision, the invalidation of incentive and restraint mechanism. On the basis of this, the author discusses the connotation and construction way of governance oriented audit contract. This paper emphasizes the "moral" problem which may exist in the performance of the audit contract, and suggests that moral adjustment be taken as the supplementary means outside the contract to perfect the audit contract relationship. This paper holds that the audit contract is incomplete, the defects of the current CPA audit contract are closely related to the inherent incompleteness of the audit contract, and at the same time, the audit contract is also a special contract with governance connotation. The governance oriented audit contract can effectively avoid the absence of the client, the insiders control, the failure of incentive and restraint, etc. In the performance process of the audit contract, the auditor is in the core position. The unethical behavior that the auditor may appear in this process is regulated by a moral mode outside the contract.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 洪敏;林鐘高;;基于契約理論視角的審計(jì)失敗研究[J];安徽工業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2008年01期

2 顧奮玲;論審計(jì)關(guān)系的變異及其改善[J];北京工商大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年06期

3 李連軍;;審計(jì)獨(dú)立性的制度陷阱與制度重建[J];財(cái)務(wù)與會(huì)計(jì);2002年09期

4 雷光勇;審計(jì)合謀與財(cái)務(wù)報(bào)告舞弊:共生與治理[J];管理世界;2004年02期

5 徐忠愛;;如何選擇經(jīng)濟(jì)組織?——現(xiàn)代契約經(jīng)濟(jì)學(xué)的企業(yè)邊界理論回顧與評(píng)述[J];江蘇社會(huì)科學(xué);2006年01期

6 張維迎;法律制度的信譽(yù)基礎(chǔ)[J];經(jīng)濟(jì)研究;2002年01期

7 楊其靜;合同與企業(yè)理論前沿綜述[J];經(jīng)濟(jì)研究;2002年01期

8 葛家澍,黃世忠;安然事件的反思——對(duì)安然公司會(huì)計(jì)審計(jì)問題的剖析[J];會(huì)計(jì)研究;2002年02期

9 楊雄勝;會(huì)計(jì)誠(chéng)信問題的理性思考[J];會(huì)計(jì)研究;2002年03期

10 段宏;;利益制度缺陷對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)影響的研究[J];會(huì)計(jì)研究;2006年10期

，

本文編號(hào)：1577473