审计机制演变的逻辑与历史:纯鉴证机制、准鉴证机制和纯保险机制  

The Logic and History of The Evolution of Audit Institution:Pure-authentification Mechanism, Quasi-authentification Mechanism and Pure-insurance Mechanism

作　　者：刘开崧[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《财会通讯（学术版）》2008年第12期93-95,共3页Communication of Finance and Accounting

摘　　要：本文将审计机制的演进分为三个阶段,即纯鉴证机制时期、准鉴证机制时期和纯保险机制时期。在纯鉴证机制时期,审计价值只有鉴证价值;在准鉴证机制时期,审计价值既有鉴证价值又有保险价值,即审计二部价值;在纯保险机制时期,审计价值只有保险价值。根据这一分类,美国现行的审计机制可视为准鉴证机制;中国现行的审计机制是处于从纯鉴证机制向准鉴证机制转化的过渡阶段。There are three successive stages in the development of audit institution: pure-authentification mechanism, quasi-authentification mechanism and pure-insurance mechanism. At the first stage, audit value only depends on differences in audit quality which results in authentification value. At the second stage, audit value includes both authentification value and insurance value. At the last stage, audit value is entirely composed of insurance value, which is the option value of claim provided for investors. This paper demonstrates that the present audit institution in the U.S. is quasi-authentification mechanism and that China is at the transforming stage from pure-authentification mechanism to quasi-authentification mechanism.

关 键 词：审计机制演变 逻辑与历史 纯鉴证机制 准鉴证机制 纯保险机制 

分 类 号：F239.0[经济管理—会计学]