独立审计的产权绩效与机制改进  

The Property Right Performance and Mechanism Improvement of Independent Audit

作　　者：王善平[1] 朱青[2] 

机构地区：[1]湖南大学会计学院,长沙410082 [2]上海财经大学会计学院,上海200433

出　　处：《当代财经》2007年第6期97-100,共4页Contemporary Finance and Economics

基　　金：国家自然基金项目(70372040)

摘　　要：审计契约是企业契约当事人为保护各自的产权利益进行合作博弈的产物。不完备的审计契约需要科学的制度安排来确保审计契约的产权绩效。出于保护企业利益相关者产权的需要,有必要对我国现行审计契约机制进行制度上的改进。Independent Audit contract as a kind of game equilibrium results from the consideration of the protection of the stockholder＇ s property right. Because of the incompletion of the audit contract, the scientific institutions arrangements are needed to ensure the realization of the property right performance. In order to protect the property right of the enterprise stakeholders, we must improve the current audit contract mechanism.

关 键 词：独立审计 利益相关者产权 契约机制 

分 类 号：F239.43[经济管理—会计学]