从审计监管制度的双层理性因素解读“看不见的手”

The Invisible Hand in Terms of the Double Factors in Auditing System

审计监管制度安排效率的提高,需要制度中经济学理性与哲学理性共同发挥作用,两个层次理性的差距是“看不见的手”机制失灵的原因之一,也是政府管制制度一定程度上治理市场机制失灵的关键,本文认为缩小在两个层次上理性的距离是制度效率提高的途径。

To raise the efficiency of auditing supervision system arrangement, we need philosophical reason and the economic reason to play role together. This paper suggests that an efficient approach is to reduce the distinction of the two factors.