| 试论独立审计准入管制的经济后果 |
| |
| 引用本文： | 刘敏. 试论独立审计准入管制的经济后果[J]. 科技情报开发与经济, 2005, 15(17): 102-104 |
| |
| 作者姓名： | 刘敏 |
| |
| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
| |
| 摘 要： | 独立审计准入管制作为一种制度安排，会产生经济后果。从两个层次分析了独立审计准入管制行为中的寻租现象，阐述了管制制度对审计市场垄断的影响问题，分析了独立审计准入管制和审计质量的关系，认为这种制度安排为提高审计质量奠定了基础。
|
| 关 键 词： | 独立审计 准入管制 寻租 垄断 审计质量 |
| 文章编号： | 1005-6033（2005）17-0102-03 |
| 收稿时间： | 2005-06-03 |
| 修稿时间： | 2005-06-03 |
The Economic Consequence of the Independent Audit Market Access Regulation |
| |
| LIU Min. The Economic Consequence of the Independent Audit Market Access Regulation[J]. Sci-Tech Information Development & Economy, 2005, 15(17): 102-104 |
| |
| Authors: | LIU Min |
| |
| Abstract: | As an institutional arrangement, the independent audit market access regulation can generate the economic consequence This paper analyzes the rent-seeking in the independent audit market access from two levels, expounds the influence of the regulation system on the monopolization in the audit market, analyzes the relation between the independent audit market access regulation and the audit quality, holding that this institutional arrangement lays the groundwork for the improvement of the audit quality. |
| |
| Keywords: | independent audit access regulation rent-seeking monopolization audit quality |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
