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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,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。
Anomie of the audit market order will not only affect the audit quality and market performance, but also affect the international competitiveness of China’s audit service industry. In this paper, the new institutional economics theory and the theory of transitional economy are applied to the practice of China’s auditing market order. The causes of the disorder of our country’s auditing market are discussed from the perspective of economics, and the conclusion is drawn that the disorder of our country’s auditing market has the transitional period Historical particularity of this conclusion, and put forward through the system reform to reshape our country’s audit market management thinking.