财务报表保险制度在我国当前不可行

发布时间：2018-01-02 17:20

本文关键词：财务报表保险制度在我国当前不可行　出处：《财会月刊》2013年01期 　论文类型：期刊论文

【摘要】：财务报表保险制度的提出旨在利用保险公司的介入,切断经营者与注册会计师的利益直接接触,以提高审计独立性。从理论角度看来,财务报表保险制度是一项十分完美的制度,能够协调各方面的利益。然而,根据我国当前资本市场的状况,无论是基于自愿原则或者是强制原则,财务报表保险制度的实行都存在不可避免的问题,而且该制度并不能解决上市公司与保险公司或者注册会计师合谋的问题,因此在我国当前实行财务报表保险制度是不可行的。
[Abstract]:The insurance system of financial statements aims to make use of the intervention of insurance companies to cut off the direct contact between operators and registered accountants to improve the independence of audit . From the perspective of theory , financial statements insurance system is a very perfect system , which can coordinate the interests of various aspects . However , according to the current situation of capital market in our country , whether it is based on the voluntary principle or the compulsory principle , the implementation of the financial statements insurance system has inevitable problems , and the system does not solve the problem of collusion between listed companies and insurance companies or registered accountants , so it is not feasible to implement the insurance system of financial statements in our country .

【作者单位】：暨南大学管理学院;
【分类号】：F842;F231.5
【正文快照】： 无可否认,从理论上讲财务报表保险制度是十分完美的,但是无论多么完美的理论,也要结合实际情况分析才能更深入地了解理论的可行性。笔者认为,当前我国是不适合实行财务报表保险制度的,以下拟从多方面解释这一观点。一、财务报表保险制度在理论上的完美性现行的财务报表审计制

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