和谐治理导向审计模式的理论基础综述  

Summary on the Theoretical Foundation of the Harmonious Governance-oriented Audit Mode

作　　者：张娟[1] 毛毛[1] 陈玛丽[1] 

机构地区：[1]金陵科技学院商学院,江苏南京211169

出　　处：《金陵科技学院学报（社会科学版）》2010年第3期12-16,共5页Journal of Jinling Institute of Technology(Social Sciences Edition)

基　　金：江苏省教育厅高校人文社会科学研究基金项目(08SJD7900066);金陵科技学院大学生实践创新训练项目

摘　　要：在科学发展观指引下,着眼于构建和谐社会与和谐企业的精神实质,基于现有审计模式研究成果和目前被广泛应用的公司治理理论,提出和谐治理导向审计模式。以此为出发点,重点综述了和谐治理导向审计模式的理论基础,包括和谐治理理论与产权理论、受托经济责任理论、利益相关者共同治理理论、不完全契约理论、交易费用和信息不对称理论以及风险管理与风险导向审计理论等,试图为和谐治理导向审计模式的构建以及该模式的实务运用打下坚实的理论基础。/Focused on the spiritual essence of building a harmonious society and harmonious enterprise, from the perspective of scientific outlook on development,based on the results of existing audit mode research and the widely used theory of corporate governance,this paper proposes the harmonious governance-oriented audit mode.It summarizes as a focus the theoretical foundation of the corporate governance-oriented audit mode,including the Theory of Harmonious Governance and Property,the Commissioned Economic Responsibility Theory,the Stakeholder Theory,the Incomplete Contract Theory,the Transaction Costs and Information Asymmetry Theory,the Strategy and Risk Management Theory,and the Risk-oriented Auditing Theory,in an attempt to lay solid theoretical foundations for building and utilizing the harmonious governance-oriented audit mode.

关 键 词：和谐治理 审计模式 理论基础 

分 类 号：F239.220[经济管理—会计学]