中期财务报告自愿审计的经济后果研究——基于中国证券市场的初步证据初步证据步证据  

Economic Consequence of Voluntary Auditing of Interim Financial Report

作　　者：杜兴强[1] 周泽将[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《河北经贸大学学报》2007年第6期72-76,共5页Journal of Hebei University of Economics and Business

基　　金：国家自然科学基金(70302012);国家社科基(金07CJY010);教育部首届新世纪优秀人才计划资助项目(NCET-04-0596)

摘　　要：我国证券市场特殊的制度背景下存在着中期财务报告的自愿审计这一典型的研究课题。对自愿接受审计公司与未接受审计公司的经济后果进行研究发现,自愿接受中期审计的公司与未接受中期审计的公司并无显著差别,在我国审计市场上缺乏保险价值和信息价值,我国的注册会计师民事赔偿责任亟需加强。The special situation in China＇s securities market has resulted in the voluntary auditing of interim financial report. The study of the companies receiving voluntary auditing and those not demonstrates that there is no distinct difference between the two types of companies. On China＇s auditing market there lack insurance and information value and what＇s more the civil compensation responsibilities of CPA has to be improved.

关 键 词：自愿中期审计 保险价值 信息价值 

分 类 号：F239.4[经济管理—会计学]