我国独立审计收费制度的经济学分析  

Economic Analysis on Independent Audit Charge System in China

作　　者：王跃武[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079

出　　处：《湖南财政经济学院学报》2013年第1期111-115,共5页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金后期资助项目"竞争力财务经济学--企业价值;资本与竞争力分析"(项目编号:11FJY003)阶段研究成果之一

摘　　要：独立审计及其信息产品在本质上属于一种"私有品",应遵循市场原则来实现"优质优价"的供应状态。上市公司独立审计虽然具有"公共品"的一些特征,但不过是基于私有产权的"私有品"外溢的"副产品",因而也应在整体上参照市场原则来供应,即由真正需要独立审计及其高质量信息产品的委托人来付费,或由上市公司代为付费,而不应由经营管理层及与之"合谋"的大股东来"专断地"控制对独立审计及其信息产品质量的选择。Independent audit and its information products in essence belong to a kind of private goods, and they should follow the principle of market to achieve high quality low supply state. Although the listed company＇s independent audit has some of the characteristics of public goods, but it is the spillover by - products of private goods based on private property rights, so there should be on the whole reference market principle to supply, that is the real needs of the independent audit and high quality information products client to pay, or by the listed company to pay, while not by the business management and the conspiracy big shareholders to arbitrariness control of independent audit and information product quality choice.

关 键 词：独立审计 独立审计价格 收费制度 私有品 公有品 

分 类 号：F239.0[经济管理—会计学]