基于三方演化博弈视角下的国家审计风险研究  

Research on National Audit Risk from the Perspective of Tripartite Evolutionary Game

作　　者：张志远[1,2] 齐天贺 ZHANG Zhi-yuan;QI Tian-he

机构地区：[1]吉林财经大学会计学院,长春130017 [2]吉林省企业财务与会计研究中心

出　　处：《吉林大学社会科学学报》2020年第4期128-139,238,共13页Jilin University Journal Social Sciences Edition

基　　金：教育部人文社会科学研究青年基金项目(15YJC790152);吉林省教育厅“十三五”科学技术研究项目(JJKH20180473SK)。

摘　　要：国家审计是国民经济健康发展与国家经济秩序稳定的重要保障,有效防范国家审计风险是国家审计工作的重中之重。为探究影响国家审计风险的因素,构建了审计委托方、受托经营管理者和审计机关的三方演化博弈模型。通过模型求解和数值仿真发现:高质量监督的额外收益和名誉损失均对审计委托方向高质量监督方向演化有正向影响,名誉损失的影响更大;受托经营管理者的行为受到个人信用损失和违规惩罚的双重影响,违规惩罚对其影响更为显著;审计机关选择合法审计的概率与其合谋审计的额外收益呈负相关关系,与其合谋审计的信用损失呈正相关关系,审计机关对信用损失更加重视。National audit is an important guarantee for the healthy development of national economy and the stability of national economic order.Effective prevention of national audit risks is the top priority of national audit work.In order to explore the factors affecting the risk of national audit,this paper constructs a three-party evolutionary game model of audit principal,entrusted managers and audit institutions.Through model solving and numerical simulation,it is found that the additional benefits and reputation loss of high-quality supervision have a positive impact on the evolution of audit entrustment direction and high-quality supervision direction,and reputation loss has a greater impact;the behavior of entrusted managers is affected by both personal credit loss and irregularities punishment,and the penalty measures have a positive impact on the evolution of audit entrustment direction and high-quality supervision direction.The impact is more significant;the probability of auditing institutions choosing legitimate auditing is negatively correlated with the additional revenue of conspiracy auditing,and positively correlated with the credit loss of conspiracy auditing,and the auditing institutions pay more attention to the credit loss.Therefore,perfecting the announcement system of national audit,perfecting the guarantee mechanism of national audit responsibility,and strengthening the construction of credit system in national audit will be conducive to further guarding against the risk of national audit.

关 键 词：国家审计风险 审计委托方 受托经营管理者 审计机关 演化博弈 

分 类 号：F239.44[经济管理—会计学]