| 财务报表保险制度（FSI）优势论证 |
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| 引用本文： | 于爱芬,赵洁.财务报表保险制度（FSI）优势论证[J].青岛大学学报(自然科学版),2011(3):77-81. |
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| 作者姓名： | 于爱芬 赵洁 |
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| 作者单位： | 青岛大学财务处;青岛大学国际学院; |
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| 摘 要： | 政府监控能够快速构建一个固定机制，但并不能如市场机制般自行调控并从经济的角度来满足投资者的需求，萨班斯法案就是一个明证；然而完全依靠市场的竞争机制来进行调节的方案也并非完美。Ronen教授的财务报表保险制度（FSI）通过引入保险制度，重新规划了股东、审计事务所与管理层之间的关系，从而在一定程度上解决现行审计制度的困境。
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| 关 键 词： | 审计制度 财务报表保险制度 |
Demonstrated Advantages of Financial Statements Insurance System(FSI) |
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| YU Ai-fen,ZHAO Jie.Demonstrated Advantages of Financial Statements Insurance System(FSI)[J].Journal of Qingdao University(Natural Science Edition),2011(3):77-81. |
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| Authors: | YU Ai-fen ZHAO Jie |
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| Institution: | YU Ai-fen,ZHAO Jie(1.Financial Department,Qingdao University,2.International College,Qingdao 266071,China) |
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| Abstract: | Government regulation can quickly build a permanent monitoring mechanism,but not as self-regulating market mechanism,to meet the needs of investors,Sarbanes-Oxley is a case in this point.However,the program relying on entirely market competition mechanism is not perfect.Professor Ronen's financial statements insurance system(FSI) to some extent solves the plight of the current audit system through the introduction of insurance system,re-planning of the shareholders,the audit firm and management relations. |
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| Keywords: | certificate of auditing financial statement insurance |
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