【摘要】： 現(xiàn)有涉及獨(dú)立審計(jì)責(zé)任安排的研究更多的是直接針對(duì)獨(dú)立審計(jì)責(zé)任的具體內(nèi)容加以論述，頗有就事論事的味道，然而獨(dú)立審計(jì)責(zé)任安排作為一個(gè)完整的體系必定是以一定結(jié)構(gòu)組成的責(zé)任體系，獨(dú)立審計(jì)責(zé)任各個(gè)組成部分相互影響共同發(fā)揮效力，，因此本文選擇獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)作為切入點(diǎn)研究獨(dú)立審計(jì)責(zé)任安排，主要對(duì)獨(dú)立審計(jì)責(zé)與非責(zé)的范圍結(jié)構(gòu)、道德責(zé)任與法律責(zé)任的構(gòu)成結(jié)構(gòu)與由道德責(zé)任為主向法律責(zé)任為主的責(zé)任結(jié)構(gòu)演變進(jìn)行研究，然后在此基礎(chǔ)上對(duì)中國獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)問題作一番思索。 本文的主要?jiǎng)?chuàng)新在于：通過對(duì)信息不對(duì)稱、外部性、有效預(yù)防與有效信賴的研究，從效率的角度提出了獨(dú)立審計(jì)責(zé)任規(guī)則悖論；通過對(duì)獨(dú)立審計(jì)履約機(jī)制研究探討?yīng)毩徲?jì)責(zé)任類型構(gòu)成及其各自的范圍；以英美為例通過分析獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)由道德責(zé)任為主向法律責(zé)任為主的演變，印證獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)應(yīng)當(dāng)反映社會(huì)經(jīng)濟(jì)權(quán)責(zé)結(jié)構(gòu)及其變化，揭示獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)之變遷；分析了中國獨(dú)立審計(jì)責(zé)任存在結(jié)構(gòu)性失衡問題，主要體現(xiàn)在責(zé)與非責(zé)、道德責(zé)任缺失以及法律責(zé)任體系結(jié)構(gòu)失衡三個(gè)方面，并從獨(dú)立審計(jì)需求角度著手思考與獨(dú)立審計(jì)責(zé)任結(jié)構(gòu)有關(guān)的責(zé)任安排。
[Abstract]:The existing research on the arrangement of independent audit responsibility is more directly aimed at the specific content of independent audit responsibility, which has the taste of making a case-by-case discussion. However, as a complete system, the responsibility arrangement of independent audit must be a responsibility system composed of certain structure, and each component of independent audit responsibility affects each other and gives full play to the effectiveness. Therefore, this paper chooses the structure of independent audit responsibility as the entry point to study the arrangement of independent audit responsibility, mainly on the scope structure of independent audit responsibility and non-accountability. The structure of moral responsibility and legal responsibility and the evolution of responsibility structure from moral responsibility to legal responsibility are studied. On this basis, the issue of independent audit responsibility structure in China is considered. The main innovation of this paper lies in: through the study of information asymmetry, externality, effective prevention and effective trust, this paper puts forward the paradox of independent audit responsibility rule from the angle of efficiency; Through the study of independent audit performance mechanism, this paper discusses the types of independent audit responsibility and their respective scope; Taking the United Kingdom and the United States as an example, through the analysis of the evolution of independent audit responsibility structure from moral responsibility to legal responsibility, it is proved that the independent audit responsibility structure should reflect the socio-economic power and responsibility structure and its changes, and reveal the change of independent audit responsibility structure. This paper analyzes the structural imbalance of independent audit responsibility in China, which is mainly reflected in three aspects: responsibility and non-responsibility, lack of moral responsibility and imbalance of legal responsibility system structure. And from the perspective of independent audit needs to think about the responsibility structure of independent audit related to the arrangement of responsibilities.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239

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