我国审计市场声誉机制的运行现状研究

声誉机制是维持审计市场有序运行的重要制度。我国审计市场受到市场发育程度、制度建设等因素影响,声誉机制尚未有效运行,体现为投资者与上市公司信息传递不畅、事务所与上市公司信息传递不畅、声誉机制处罚效应不明显等。为此,应该从完善审计制度建设、提升事务所能力、培育声誉需求等方面完善。

The reputation mechanism is an important system which to maintain orderly operation of the audit market.Influnced by the development of market degree,system construction and other factors,our audit market reputation mechanism has not yet operated effectively,which embodies as information transfer impeded not only in investors and listed company,but also in firm and listed company,moreover,other effections such as not so obvious reputation mechanism punishment effection and so on.Therefore,there should perfect from perfecting auditing system construction,improving firm ability,cultivating reputation need and so on.