我国审计市场制度安排与审计质量

The Institutional Arrangement and Audit Quality in China' s Auditing Market

本文从制度经济学的角度出发,分析了制度安排与审计质量的关系,介绍了目前我国审计市场的制度安排的情况,提出提高审计质量必然需要有相应的制度安排。我国目前高质量的审计服务需求低下,注册会计师的独立性不高,法律风险低。为解决这些问题,应该引入民事赔偿机制,建立会计师事务所信誉评级机构和改革事务所组织形式为有限责任合伙制。

From the perspective of institutional economics, this paper analyses the relationship between the institutional arrangement and audit quality; introduce the present situation of the institutional arrangement in the auditing service market of China; and suggest that we should have corresponded institutional arrangement to improve the audit quality. In present China, the demand for high quality auditing service is rather low; the independence of the auditor is not so good. In order to solve these problems, we must draw into the civil compensation system, build up a mechanism to verify the credit of each accounting finn, and reform the organizing form of the accounting finn into the form of limited liability partnerships (LLP).