社会中介组织的增值功能——以会计师事务所进行分析  

Value-added Feature of Social Intermediary Organizations: a View from Accounting Firms

作　　者：王棣华[1] 花婷婷[2] 

机构地区：[1]东北财经大学内部控制与风险管理研究中心,辽宁大连116025 [2]东北财经大学研究生院,辽宁大连116025

出　　处：《辽东学院学报（社会科学版）》2010年第6期59-65,共7页Journal of Liaodong University：Social Science Edition

基　　金：辽宁省哲学社会科学规划基金项目(L08BJY057)

摘　　要：从系统论的角度出发,说明社会中介组织与政府之间的关系,并就社会中介组织的含义、产生的原因及其作用进行分析,认为社会中介组织存在增值功能。在此基础上着重对会计师事务所的外部审计的增值功能进行具体分析,其增值功能主要体现在改善公司治理,并对当前我国市场环境中存在的限制审计功能发挥的因素进行了讨论。The relationship between social intermediary organization and government is described from the viewpoint of system theory.The meaning,birth reasons and function of social intermediary organizations are discussed.It is proposed that social intermediary organizations have value-added function.On this basis,the value-added function of external audit of an accounting firm which is mainly reflected on the improvement of corporate governance is analyzed in detail.Besides,factors that limit audit function in present market environment in China are discussed.

关 键 词：中介组织 外部审计 公司治理 会计师事务所 

分 类 号：F235[经济管理—会计学]