我国民间审计独立性博弈分析与研究

The Research of Nongovernmental Audit’s Independence and Countermeasures

民间审计是市场经济发展的需要,资本市场的稳定发展及经济资源的优化配置需要高质量的民间审计。但是审计市场的激烈竞争使注册会计师的独立性受到严峻挑战,近年来注册会计师与审计客户"合谋"造假案件屡见不鲜,这使注册会计师行业步入了信誉危机时代。本文基于公司管理层与注册会计师的博弈分析,对当前民间审计独立性较弱问题进行了探讨,结合博弈理论提出了提高民间审计独立性的对策建议。

Nongovernmental audit plays a very important role in the development of market economy.Both the stable development of capital market and the optimization of resource distribution need high- quality nongovernmental audit. The independence of Certified Public Accountants faces with severe challenges which were caused by fierce competition of audit market and the common 'conspiracy' between Certified Public Accountants and audit clients in recent years,and therefore, CPA profession steps into credibility cirsis era. This article is based on the Game between the company's managers and Certified Public Accountants to analyze the weaker independence of the current nongovernmental audit,and combinate game theory to put forward countermeasures of improvingthe independence ofnongovernmental audit.