转型经济条件下的审计市场秩序问题研究

发布时间：2018-01-31 22:28

本文关键词： 转型经济制度审计市场秩序　出处：《吉林大学》2008年硕士论文　论文类型：学位论文

【摘要】： 审计市场秩序失范不但会影响审计质量与市场绩效,而且会影响我国审计服务业的国际竞争力。本文以郭冬乐、宋则的制度秩序论为理论依据,以制度决定秩序这一命题作为基本切入点,将新制度经济学理论及转型经济理论应用到我国审计市场秩序的实践中,运用规范的研究方法及结合典型案例分析了转型经济条件下我国审计市场在主体秩序、交易秩序、法治秩序及道德秩序四方面存在的问题,并从经济学角度探讨了我国审计市场失序的成因,进而得出了我国审计市场的失序现象具有转型经济时期的历史特殊性这一重要结论,并提出通过制度改革重塑我国审计市场秩序的治理思路。本文的研究希望对弥补审计市场制度缺陷、提高审计市场质量和市场绩效、促进审计市场的国际化及规范审计市场秩序提供有益参考。
[Abstract]:Audit market disorder will not only affect the audit quality and market performance, but also affect the international competitiveness of our country audit services. According to Guo Dongle, the song order system theory as the theoretical basis, to the proposition that the system determines the order as the basic starting point, the new system economics theory and economic transition theory is applied to the practice of audit market order in our country, using standard research methods and combining with typical case analysis under the condition of transition economy of China's audit market in the main trading order, in order, legal order and moral order in four aspects of the problem, and from the angle of economics, discussed the causes of China's audit market disorder, and then come to the disorder phenomenon of China's audit market has an important conclusion that the historical particularity of economic transition period, and put forward the reform of audit system by reshaping the market order in our country governance thinking This study hopes to make up for the defects of audit market system, improve the quality and market performance of audit market, promote the internationalization of audit market and standardize the order of audit market.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.43

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