信任动因:作为行为的审计与治理——一个农村集资建房纠纷案例的思考

发布时间：2018-06-07 15:31

本文选题：信任动因 + 审计　；参考：《财会月刊》2017年33期

【摘要】：首先以一个典型中国环境下的案例为研究对象,从理论上分析了案例中产生不信任的原因与结果、信息不对称的原因与结果、聘请独立审计的原因与结果、治理困境的原因与解决方案四个方面的问题;然后归纳出了"利益不一致→不信任→内部治理体系→剩余不信任→外部审计或自行审计获取真实信息→外部治理"理论模型;最后以不信任关系为逻辑和行为起点,在审计与治理行为的动因、系统、职能、主体、客体、标准六个方面得出了审计与治理关系的结论。
[Abstract]:First of all, taking a typical case of China as the research object, the paper theoretically analyzes the reasons and results of distrust, the reasons and results of asymmetric information, the reasons and results of hiring independent audit. The causes and solutions of the difficulties of governance are discussed in four aspects, and then the theoretical model of "internal governance system with no confidence in internal governance system" is concluded, which includes external audit or self-audit to obtain true information. Finally, taking the relationship of distrust as the logic and the starting point of behavior, the author draws the conclusion of the relationship between audit and governance in six aspects: motivation, system, function, subject, object and standard of audit and governance.
【作者单位】：淮海工学院商学院;
【分类号】：D262.6;F239.4

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