【摘要】： 論文從五個(gè)方面運(yùn)用現(xiàn)代經(jīng)濟(jì)學(xué)理論研究中國獨(dú)立審計(jì)現(xiàn)實(shí)問題，第一章是全文的理論基礎(chǔ)，提出了獨(dú)立審計(jì)是解決現(xiàn)代企業(yè)代理問題的有效工具的觀點(diǎn)，闡述了獨(dú)立審計(jì)的代理問題及經(jīng)濟(jì)后果，，論文第二章從獨(dú)立審計(jì)服務(wù)的信息不對稱、市場失靈分析市場準(zhǔn)入管制經(jīng)濟(jì)理由，對獨(dú)立審計(jì)獨(dú)立性和專業(yè)勝任能力提出符合我國國情具體標(biāo)準(zhǔn)。本章分析了我國許可證管理作用和歷史局限性，并在深入分析和論證王善平教授提出的在我國試行會計(jì)師事務(wù)所“星級管理”的重要制度創(chuàng)新。第三章從我國獨(dú)立審計(jì)市場微觀層面出現(xiàn)的諸多問題著手，提出了構(gòu)造獨(dú)立審計(jì)市場合理市場結(jié)構(gòu)的方法和途徑。第四章對我國獨(dú)立審計(jì)行業(yè)的歷史遺留問題提出了筆者個(gè)人的一些看法和具體解決方法。討論了中國會計(jì)師事務(wù)所在脫鉤改制后組織形式的選擇問題，本章先運(yùn)用代理理論分析審計(jì)契約和審計(jì)需求的產(chǎn)生，由于審計(jì)風(fēng)險(xiǎn)和會計(jì)師事務(wù)所物質(zhì)資本和人力資本構(gòu)成特點(diǎn)共同決定事務(wù)所的組織形式必然是合伙制，即有限責(zé)任合伙或普通合伙。最后，論文提出第二次改制的基本設(shè)想。第五章主要從獨(dú)立審計(jì)的微觀基礎(chǔ)——事務(wù)所內(nèi)部管理出發(fā)，研究了合理的企業(yè)治理機(jī)制和有效風(fēng)險(xiǎn)防范對于事務(wù)所發(fā)展重要性。
[Abstract]:The first chapter is the theoretical basis of the full text, and puts forward the viewpoint that independent audit is an effective tool to solve the agency problem of modern enterprises. This paper expounds the agency problem of independent audit and its economic consequence. The second chapter analyzes the economic reasons of market access regulation from the information asymmetry of independent audit service and market failure. The independent audit independence and professional competence are in line with the specific standards of China's national conditions. This chapter analyzes the function and historical limitation of license management in China, and analyzes and demonstrates the important system innovation of "star management" proposed by Professor Wang Shanping. In the third chapter, the author puts forward the methods and ways to construct the rational market structure of independent audit market from the micro level of independent audit market in China. In the fourth chapter, the author puts forward some opinions and concrete solutions to the problems left over from the history of independent audit industry in China. This paper discusses the choice of organization form of Chinese accounting firm after decoupling and reforming. This chapter analyzes the audit contract and audit demand by using agency theory. Because audit risk and accounting firm material capital and human capital constitute characteristics together determine the firm's organization form must be partnership, that is limited liability partnership or ordinary partnership. Finally, the paper puts forward the basic idea of the second reform. The fifth chapter studies the importance of rational corporate governance mechanism and effective risk prevention to the development of firm from the micro basis of independent audit-the internal management of firm.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239.0

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