审计利益相关者:互动关系与治理机制  

Audit Stakeholder:Interactive Relation and Governance Mechanism

作　　者：赵华[1] 贾丽娜[2] 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070 [2]长沙理工大学管理学院,湖南长沙410076

出　　处：《审计与经济研究》2007年第5期16-22,共7页Journal of Audit & Economics

摘　　要：本文运用"结构—行为—效率"分析方法、利益相关者理论和治理理论,提出审计利益相关者的概念,分析审计利益相关者的特征,揭示审计利益相关者之间在结构、行为、效率等方面的互动关系;提出确保审计利益相关者整体利益最大化目标实现的结构治理、协调治理和核心能力治理等治理机制。旨在为审计行为理论研究提供一种新的分析范式。This paper first advances the concept and characteristics of audit stakeholder based on stakeholder theory, and then reveals audit stockholder＇s interactive relation of structure, conduct and performance based on the method of S-C-P, and finally puts forward such governance mechanism as structure governance, harmonious governance and core competence governance in order to ensure maximization of integral interests of all audit stakeholders. This paper aims to create a new model of audit behavior theory.

关 键 词：审计利益相关者 互动关系 合作竞争 治理机制 

分 类 号：F239.0[经济管理—会计学]