独立审计行为主体利益冲突及其对策研究

发布时间：2018-12-08 19:31

【摘要】：独立审计，实质上是独立审计行为主体利益冲突与协调的过程。作为现存的审计制度之一，它实际上是以独立审计行为主体在某一时点的利益冲突以及协调的结果为基础。随着社会和经济的飞速发展，以及资本市场结构的日益复杂，在人们眼前呈现出一个全球范围内的各种经济关系错综复杂的“迷宫”。可以说，如今独立审计行为主体所处的经济环境、所面临的利益冲突较之以前不可同日而语。在这种背景下，如何继续维护独立审计行为主体利益、协调利益冲突、发挥独立审计制度维护市场经济秩序的作用，是我们在知识经济时代所要解决的重大课题之一。本文在分析独立审计和独立审计行为及其构成要素的基础上，将利益相关者纳入到独立审计行为的分析框架，在阐述独立审计行为主体利益冲突及其互动机理的基础上，分析现阶段我国独立审计行为主体存在的问题。运用行为学原理和经济学理论对独立审计中各行为主体利益冲突的实质和表现形式进行了系统研究，深入剖析了导致独立审计行为主体利益冲突的根源。然后结合我国现实的独立审计行为环境以及独立审计行为主体的特殊性，从原则、目标和途径三个方面构建了独立审计行为主体利益协调体系，，提出了理念层面、制度层面和技术层面的对策与措施，以期从制度上提供协调独立审计行为主体利益冲突的有效途径，并正确引导独立审计主体行为动机、优化独立审计行为，最大程度地降低信息不对称所导致的交易损失，促进市场控制机制效率的提高，保障市场经济有效运行。
[Abstract]:Independent audit, in essence, is the process of conflict of interest and coordination of independent audit actors. As one of the existing auditing systems, it is based on the conflict of interest of the independent audit actors at a certain time and the results of coordination. With the rapid development of society and economy, and the increasingly complex structure of capital market, there is a labyrinth of complicated economic relations in the world. It can be said that the economic environment in which the independent audit actors are now confronted with conflicts of interest. In this context, how to continue to maintain the interests of independent audit actors, coordinate conflicts of interest, and play the role of independent audit system to maintain the order of the market economy, is one of the major issues we need to solve in the era of knowledge economy. Based on the analysis of independent audit and independent audit behavior and its constituent elements, this paper brings stakeholders into the analysis framework of independent audit behavior, and expounds the conflict of interest of independent audit behavior subject and its interactive mechanism. This paper analyzes the problems existing in the subject of independent auditing in our country at present. Based on the theory of behavior and economics, this paper makes a systematic study on the essence and manifestation of the conflicts of interest of the main actors in independent auditing, and analyzes the root causes of the conflicts of interest of the subjects of independent audit. Then, combining the reality of our country's independent audit behavior environment and the particularity of the independent audit behavior subject, this paper constructs the interest coordination system of the independent audit behavior subject from three aspects of principle, goal and approach, and puts forward the concept level. In order to provide an effective way to coordinate the conflicts of interest of the independent audit actors from the system level and the technical level, and to correctly guide the motivation of the independent audit subjects, and optimize the independent audit behavior. The transaction loss caused by information asymmetry is reduced to the greatest extent, the efficiency of market control mechanism is improved, and the effective operation of market economy is ensured.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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