审计的本质:推动企业契约安排的机制  

The Nature of Audit: an Institution to Facilitate Firm Contracts

作　　者：刘开崧[1] 

机构地区：[1]厦门大学管理学院,福建厦门400052

出　　处：《财会通讯（下）》2010年第2期47-50,共4页Communication of Finance and Accounting

摘　　要：审计的本质是什么?这是关于审计基本认识的问题。本文通过一个思想实验,引出企业契约安排存在的两大问题:缔约问题(投资者逆向选择问题)和履约问题(管理者道德风险问题)。并提出了解决两类问题的两种方案:鉴证机制和保险机制。回归现行的审计定义,认为现行审计定义其实只包含审计本质的部分内涵。What is the nature of audit? It is a basic issue of audit. In order to answer this question, we temporarily put aside the current definition and theory of audit. First, we deduce, two great issues of firm contract arrangement through a thought experiment: the issue of contract signing (adverse choice of investors) and the issue of contract implement(moral hazard of managers). Then, we put forward two methods that are authentification mechanism and insurance mechanism to resolve the two issues. Finally, we return to current audit definition which only refers to its partial connotation.

关 键 词：审计本质 企业契约 鉴证机制 保险机制 

分 类 号：F239.4[经济管理—会计学]