發(fā)布時(shí)間：2018-02-03 23:14

  本文關(guān)鍵詞： 關(guān)系契約 關(guān)系治理 審計(jì)契約 信任　出處：《財(cái)會(huì)月刊》2017年22期 　論文類型：期刊論文

【摘要】：治理分為關(guān)系治理和正式治理,正式治理與審計(jì)的關(guān)系已有較多研究,但關(guān)系治理與審計(jì)的聯(lián)系尚不明確。借鑒關(guān)系治理理論、治理與審計(jì)關(guān)系理論、審計(jì)契約理論,結(jié)合案例分析探討關(guān)系治理下的審計(jì)要素和特征,研究發(fā)現(xiàn):關(guān)系治理下的審計(jì)是審計(jì)發(fā)展演變的初始形態(tài);關(guān)系治理下的審計(jì)本質(zhì)上是基于信任并導(dǎo)向信任、嵌入關(guān)系治理系統(tǒng)的非正式契約和信任機(jī)制;關(guān)系治理下的審計(jì)職能是通過(guò)實(shí)現(xiàn)信任維護(hù)關(guān)系型契約;關(guān)系治理下的審計(jì)是動(dòng)態(tài)的審計(jì)。
[Abstract]:Governance is divided into relationship governance and formal governance. The relationship between formal governance and audit has been studied, but the relationship between governance and audit is not clear. The audit contract theory, combined with the case analysis to discuss the audit elements and characteristics under the relationship governance, the study found: the audit under the relationship governance is the initial form of audit development and evolution; Audit under relationship governance is essentially based on trust and oriented trust, and embedded in informal contract and trust mechanism of relational governance system. The audit function under the relationship governance is to maintain the relationship contract through the realization of trust; The audit under relationship governance is a dynamic audit.
【作者單位】： 淮海工學(xué)院商學(xué)院;
【分類號(hào)】：F239.4
【正文快照】： 商思爭(zhēng)(副教授)一、引言自2011年劉家義審計(jì)長(zhǎng)提出國(guó)家審計(jì)的治理系統(tǒng)本質(zhì)論斷以來(lái),人們對(duì)審計(jì)與治理系統(tǒng)的關(guān)系研究已經(jīng)比較充分。但是,治理分為關(guān)系治理和正式治理,關(guān)于治理與審計(jì)的研究文獻(xiàn)大都只關(guān)注了正式治理與審計(jì)的關(guān)系的,而在關(guān)系治理下有沒(méi)有審計(jì)?關(guān)系治理下的審計(jì)，

本文編號(hào)：1488620