关系治理系统下的审计探析

发布时间：2018-02-03 23:14

  本文关键词： 关系契约 关系治理 审计契约 信任　出处：《财会月刊》2017年22期 　论文类型：期刊论文

【摘要】：治理分为关系治理和正式治理,正式治理与审计的关系已有较多研究,但关系治理与审计的联系尚不明确。借鉴关系治理理论、治理与审计关系理论、审计契约理论,结合案例分析探讨关系治理下的审计要素和特征,研究发现:关系治理下的审计是审计发展演变的初始形态;关系治理下的审计本质上是基于信任并导向信任、嵌入关系治理系统的非正式契约和信任机制;关系治理下的审计职能是通过实现信任维护关系型契约;关系治理下的审计是动态的审计。
[Abstract]:Governance is divided into relationship governance and formal governance. The relationship between formal governance and audit has been studied, but the relationship between governance and audit is not clear. The audit contract theory, combined with the case analysis to discuss the audit elements and characteristics under the relationship governance, the study found: the audit under the relationship governance is the initial form of audit development and evolution; Audit under relationship governance is essentially based on trust and oriented trust, and embedded in informal contract and trust mechanism of relational governance system. The audit function under the relationship governance is to maintain the relationship contract through the realization of trust; The audit under relationship governance is a dynamic audit.
【作者单位】： 淮海工学院商学院;
【分类号】：F239.4
【正文快照】： 商思争(副教授)一、引言自2011年刘家义审计长提出国家审计的治理系统本质论断以来,人们对审计与治理系统的关系研究已经比较充分。但是,治理分为关系治理和正式治理,关于治理与审计的研究文献大都只关注了正式治理与审计的关系的,而在关系治理下有没有审计?关系治理下的审计，

本文编号：1488620