当前我国民间审计市场寻租活动研究

A Study on Rent-Seeking Activities on China's Independent Audit Market

在我国经济转轨过程中,由于“双轨”制并存以及政府对民间审计市场发展的过多干预等原因,使得我国民间审计市场上产生了大量租金,而民间审计体系方面的制度缺陷又为寻租提供了可能。民间审计市场的寻租活动不利于我国民间审计事业的发展,还带来了其他方面的诸多危害。应当通过制度创新抑制民间审计市场寻租,建立租金消散机制,强化对注册会计师的监督、惩罚机制。

a lot of rents emerge in the independent audit market in China, as a result of the coexisting of 'two tracks' in the course of converting from planned economy to market economy, and the over-intervention by government. The institutional defects in the system of independent audit make it possible for rent-seeking ac- tivities. These activities are not favourable for the development of independent audit undertaking in China, but also harmful in various ways. This paper, based on the theory of rent-seeking in accordance to the reality in China, analyses the institutional causes of rent-seeking and proposes some ways to improve the system of in- dependent audit in China.