论民间审计在保护产权过程中面临的环境约束

Discussion on Environmental Constraints that CPA Auditing Are Facing During the Process of Intellectual Property Protecting

产权制度是社会主义市场经济的基石。作为一种经济监督和鉴证手段,审计成为产权保护的一种机制。而审计职能和作用的发挥不仅取决于审计系统本身的完善程度,还与审计赖以存在的环境息息相关。本文从审计经济环境、政治环境、社会文化、法律环境、社会诚信和执业环境等角度分析民间审计在发挥产权保护作用过程中面临的环境约束,并提出解决问题的主要对策。

Property system is the key of socialism marketing economy. Auditing is not only a way of economic supervision, but also a mechanism of property protection. However,the working condition of auditing function depends on not only perfect auditing system,but also auditing circumstance. This paper analyzes the environmental constraints that CPA auditing are facing during the process of protecting property from the points of economy circumstance,politics circumstance,cuhure circumstance,law circumstance,social credit and auditing practice. At the ~d of the paper,we also provide with some major suggestions.