审计信息产权作用机理研究

发布时间：2018-03-10 18:51

本文选题：审计信息　切入点：审计信息产权　出处：《长沙理工大学》2010年硕士论文　论文类型：学位论文

【摘要】： 审计信息作为一种重要的信息资源,对审计利益相关者的决策效率至关重要。但是审计信息失真的现象屡治不止,极大地损害了审计利益相关者的利益。本文从产权的视角来探讨审计信息问题,对审计信息产权问题进行深层次思考,具有十分重要的理论参考价值和现实意义。本文从产权理论的视角出发,沿着审计信息产权内涵—审计信息产权影响因素—影响因素之间作用方式—效用保障机制这一逻辑主线,综合运用审计信息理论、准公共物品理论及产权理论等基础理论,对审计信息产权作用机理进行了系统研究。通过分析研究,构建了审计信息产权功能模型,并设计了审计信息产权效用保障机制。文章首先介绍了研究背景和意义、述评了国内外对信息产权及审计信息产权理论的研究现状,并概述了本文的研究思路、研究方法以及本文的创新点;然后以审计信息理论、准公共物品理论及产权理论为基础理论,界定了审计信息产权的含义、属性及功能;接着通过对影响审计信息产权的因素进行剖析,构建了审计信息产权的功能模型;之后从法律保障机制、审计监管机制、公司治理优化机制、审计市场结构治理机制、道德教育机制五个方面设计了审计信息产权效用保障机制;最后通过对湖北立华会计师事务所审计信息侵权案例进行分析,论证了审计信息产权效用保障机制的有效性。审计信息产权作用机理研究对于引导建立合理的审计信息产权制度,促进审计信息市场的健康发展具有重要的理论和现实意义。
[Abstract]:As an important information resource, audit information plays an important role in the decision-making efficiency of audit stakeholders. This paper discusses the audit information from the angle of property right, and makes a deep thinking on the property right of audit information, which has very important theoretical reference value and practical significance. From the perspective of property right theory, this paper uses audit information theory synthetically along the logical thread of the connotation of property right of audit information, the influence factors of property right of audit information, the mode of action between influencing factors and the mechanism of utility guarantee. Based on the theory of quasi-public goods and the theory of property right, the mechanism of property right of audit information is systematically studied, and the function model of property right of audit information is constructed through the analysis and research. Firstly, this paper introduces the research background and significance, reviews the current research situation of information property right and audit information property right theory at home and abroad, and summarizes the research ideas of this paper. Based on audit information theory, quasi-public goods theory and property right theory, this paper defines the meaning, attribute and function of audit information property right. Then, by analyzing the factors that affect the property rights of audit information, this paper constructs the functional model of the property rights of audit information, and then from the legal protection mechanism, audit supervision mechanism, corporate governance optimization mechanism, audit market structure governance mechanism. This paper designs the utility guarantee mechanism of audit information property right in five aspects of moral education mechanism, and finally analyzes the audit information infringement cases of Hubei Lihua accounting firm. This paper demonstrates the effectiveness of the utility guarantee mechanism of audit information property right, and the research on the mechanism of audit information property right has important theoretical and practical significance for guiding the establishment of reasonable audit information property right system and promoting the healthy development of audit information market.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.0

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