新常态下审计监督治理功能的作用机制研究

发布时间：2018-12-11 04:32

【摘要】：新常态的审计监督可以从形成和维护良好的治理秩序、有效抵御治理风险以及促进良好治理效能的实现三方面推进国家治理体系和国家治理能力现代化建设。"三位一体"审计监督体系治理功能的作用机制在于:国家审计主要服务于国家治理,其监督机制制约权力寻租,评价和反馈机制防控国家治理风险,控制机制促进实现国家治理目标;注册会计师审计主要服务于市场治理,其验资与独立审计机制维护市场秩序,监督机制降低市场交易成本,信息披露机制促进建立市场信誉机制;内部审计主要服务于企业治理,其监督与评价机制保障企业内部受托责任的有效履行,信息沟通机制促进提高企业治理效率,咨询与服务机制促进实现企业治理目标。
[Abstract]:The audit supervision of the new normal can promote the modernization of national governance system and national governance capacity from three aspects: forming and maintaining good governance order, effectively resisting governance risks and promoting the realization of good governance effectiveness. " The function mechanism of the governance function of the audit supervision system lies in: the state audit mainly serves the national governance, and its supervision mechanism restricts the power of rent-seeking, and the evaluation and feedback mechanism prevents and controls the risk of national governance. Control mechanisms promote the achievement of national governance goals; CPA audit mainly serves the market governance, its verification and independent audit mechanism maintains the market order, the supervision mechanism reduces the market transaction cost, and the information disclosure mechanism promotes the establishment of the market reputation mechanism. Internal audit mainly serves corporate governance, its supervision and evaluation mechanism ensures the effective implementation of internal fiduciary responsibility, the information communication mechanism promotes the improvement of corporate governance efficiency, and the consultation and service mechanism promotes the realization of corporate governance goals.
【作者单位】：湖南大学工商管理学院;
【基金】：国家自然科学基金面上项目“社会资本视域下的中国上市公司亏损逆转质量:结构特征、驱动机理与经济后果”(项目编号:71572153) 财政部全国会计科研课题重点项目“审计监督治理功能的作用机理、实施路径与促进机制研究”(项目编号:2015KJA017) 湖南省社科基金项目“新常态下审计监督治理功能研究”(项目编号:15YBA079)
【分类号】：F239.4

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