财务报表保险制度的启示及制度协同探析

Revelation of Insurance System for Financial Statement and Exploration of Coupling Systems

解决审计独立性,美国纽约大学教授罗恩提出了财务报表保险制度。本文首先阐述了财务报表保险制度的理论基础,其次总结了该制度已有的研究成果给我国带来的启示,最后本文认为要更好地理解和实施该制度,必须加强各相关法律法规、保险市场和证券市场等的制度配套和协同,并就此提出了若干举措。

To ensure the independence of auditing, Professor Ron of New York University proposed the lnsumnce System for Financial Statement. The paper first expounded the theoretical basis of Insurance System for Financial Statement and then, after summing up the revelation to our country brought about by the related research achievement, concluded that relevant laws, regulations, systems for insurance market and security market must be strengthened to coordinate the understanding and practice of the system, for which some measures have been proposed.