内部审计服务外包的国际化与创新——基于交易成本理论与中国实践的解释  

The Internationalization and Innovation of Internal Auditing Service Outsourcing:A Study Based on Transaction Cost Theory and Chinese Experience

作　　者：邓可斌[1] 周小丹[1] 

机构地区：[1]广东外语外贸大学财经学院,广东广州510420

出　　处：《国际经贸探索》2011年第5期11-16,共6页International Economics and Trade Research

基　　金：广东国际服务外包研究院科研团队项目(fwwb0905);广州市哲学社科规划一般项目(10Y05)

摘　　要：基于交易成本理论,文章考察了内部审计服务外包业务发展背后的经济学机理,然后结合国际四大和国内会计师事务所在中国的业务发展历程,指出通过创新在激烈的国际竞争中降低交易成本是内部审计服务外包呈现国际化与创新相结合趋势的主要成因。文章进一步分析了内部审计服务外包创新所需要经历的三个阶段,并通过案例分析说明了:中国内部审计服务外包仍处于第一与第二阶段;业务国际化是引致中国内部审计外包创新的重要因素,同时内部审计外包创新反过来又促进了中国内部审计外包业的国际化进程。Based on transaction cost theory, this paper discusses the economic mechanism of internal auditing service outsourcing. And then combined with developing experiences of big four international accounting firms and domestic accounting firms, it points out that decreasing transaction costs in stiff international competition is the main reason for the integration of internationalization and innovation in internal auditing service outsourcing finns. It further analyzes the three phases of innovation on auditing service outsourcing, and finds that Chinese firms＇ auditing service outsourcing still belongs to the first and second phase, and the international development of China＇ s internal auditing outsourcing service brings about the innovation of outsourcing, and in return, the innovation of internal auditing outsourcing service promotes its international development.

关 键 词：内部审计服务外包 国际化 创新 交易成本 

分 类 号：F752.6[经济管理—国际贸易]