财务报表保险(FSI)制度研究综述

A summary of research on financial statement insurance system

财务报表保险(FSI)制度对于会计和保险界来说是一个全新的研究领域,已有研究发现,FSI与SOA2002相比更能有效解决审计师独立性问题,从而提升投保公司的会计信息质量。随之而来的好处是公司治理的改善及资源配置的优化,这对现实经济具有重大意义。本文在论述FSI制度产生背景的基础上,详细综述了国内外理论研究者关于FSI制度的已有研究,最后作出总结并给出了未来研究之方向。

Financial Statement Insurance （FSI） system is a brand-new area for accounting and insurance research. Studies on FSI have found that FSI provides a more market-based solution for the issue of auditor independence comparing with SOA2002, and therefore improves the information quality of financial statements. The follow-on advantages are the enhancement of corporate governance and the optimization of resource allocation, which has a great significance to the economic development. This paper elaborated on the background which the FSI system was created, and summarized the domestic and foreign theories about FSI system＇s research in detail. Finally, we drew our conclusions and suggested on the future research direction.