我国独立审计质量的经济学分析  

An Economic Analysis on the Quality of Independent Audit

作　　者：万宇洵[1] 任志能[1] 张鹏[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《湖南大学学报（社会科学版）》2005年第1期43-47,共5页Journal of Hunan University(Social Sciences)

摘　　要：我国独立审计市场存在的种种问题表明 ,我国审计市场环境较差、审计质量较低。其原因在于独立审计市场上存在的审计供给和需求的深层次矛盾。本文从信息经济学角度分析我国独立审计市场上的供需双方的博弈关系后 ,认为只有处理好供需双方的矛盾 。The fact that many issues occurred in our independent audit market indicates that our audit market environment is inferior and the audit quality is lower. The problem lies on the profound paradox between supply and demand of independent auditing. Through analyzing the characters of supply and demand of audit in our independent audit market, the authors think that only when we focus on this gaming paradox between the supplier and demander of independent audit can we solve those problems.

关 键 词：审计质量 审计失职 博弈 

分 类 号：F239.0[经济管理—会计学]