注册会计师审计制度的经济学分析

发布时间：2018-08-13 15:17

【摘要】：本文运用马克思主义理论的立场、观点以及现代经济学的理论和方法,研究了作为市场经济体制基础设施的注册会计师审计制度。首先,本文对目前运用经济学理论研究注册会计师审计制度的文献进行了梳理和评价,通过分析现有研究的不足,界定并阐明了本文所要研究的问题及运用的理论和方法; 其次,运用制度经济学理论重新解释了注册会计师审计制度产生的原因,注册会计师审计制度的性质和内在矛盾性; 再次,分析了注册会计师审计制度的内在结构,提出了注册会计师审计制度包含六个要素的观点; 然后,本文从经济学角度分析了注册会计师审计制度的功能和作用,及其发挥作用的条件; 最后,运用本文所建立的分析框架考察了我国注册会计师审计制度的缺陷,并提出了进一步完善的措施和建议。本文深化和丰富了经济协调理论,有助于促进产权理论、政府职能理论、市场秩序理论的完善和丰富,有助于推进社会主义市场经济体制完善的进程,促进公平交易的实现。
[Abstract]:This paper studies the auditing system of certified public accountants as the infrastructure of market economy system by using the standpoint of Marxism theory and the theory and method of modern economics. First of all, this paper reviews and evaluates the literature on CPA audit system based on economics theory, and analyzes the deficiency of the existing research. It defines and clarifies the problems to be studied and the theories and methods to be used in this paper. Secondly, it explains the causes of CPA audit system again by using the theory of institutional economics. The nature and inherent contradiction of CPA audit system. Thirdly, the internal structure of CPA audit system is analyzed. Then, this paper analyzes the function and function of CPA audit system from the angle of economics. Finally, using the analytical framework established in this paper, the defects of the audit system of certified public accountants in China are investigated, and some measures and suggestions for further improvement are put forward. This paper deepens and enriches the theory of economic coordination, contributes to the perfection and enrichment of the theory of property rights, the theory of government function and the theory of market order, promotes the process of perfecting the socialist market economic system and promotes the realization of fair trade.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】