对审计机构行为的经济学思考

The Conduct of Accounting Firms from Economics View

本文对审计机构理性行为建立了八个基本假设,在此基础上对审计机构与监管机构、审计机构与上市公司、审计机构与投资者及监管机构三方面分别进行了经济学分析,并从法律制度建设层面及具体执行层面,如完善会计制度、理顺各方的利益关系,减少利益冲突以及加大处罚力度,降低审计机构的预期风险收益等方面,提出减少审计机构造假行为的对策与建议。

This article establishes eighthypotheses on the accounting firm'srational behaviors, on the basis of whichan economic perspective is providedon the relationships between accountingfirms and regulatory bodies, listedcompanies, and investors. Suggestionsare then put forward on the bettermenton accounting system, the balance ondifferent parties relationships, and thecontainment on accounting firm'sexpected benefit from risky behaviors.