審計準(zhǔn)則經(jīng)濟(jì)后果分析(已修改)
2025-07-07 13:08 本頁面
【正文】 審計準(zhǔn)則的經(jīng)濟(jì)后果分析簡介： 本文將經(jīng)濟(jì)后果觀運用于審計準(zhǔn)則，提出審計準(zhǔn)則不僅僅是一種技術(shù)標(biāo)準(zhǔn)，它與會計準(zhǔn)則一樣也具有經(jīng)濟(jì)后果，因此其成為各方利益集團(tuán)博弈的對象。并提出了審計準(zhǔn)則制定中所顯露出來的潛在利潤是各方利益集團(tuán)博弈的根本原因。為保證審計準(zhǔn)則得到公平與有效的制定，就必須使各方利益集團(tuán)參與進(jìn)來，改進(jìn)審計準(zhǔn)則委員會，建立起一種科學(xué)有效的審計準(zhǔn)則制定程序。The Analyses of the Audit Criterion Economic Consequences (Accountant School， Hunan University， Changsha， Hunan， 410079) Abstract： This article utilizes the economic consequences view in the audit criterion， and proposes the audit criterion is not only a kind of technical standard， it also has the economic consequences with the accountant criterion， so it bees the object which all quarters special interest group gambles. And this article proposes that the latent profit is the basic reason which all quarters special interest group gambles in the audit criterion formulation. In order to guarantee the audit criterion obtains fair and effective formulation， we must call for all quarters special interest group to participation， and improve the audit criterion mittee and establish a science effective audit criterion formulation procedure. Key Words： Economic Consequences Audit Criterion Latent Profit Gamble 從2006年2月24號起，中國注冊會計師協(xié)
黨政相關(guān)相關(guān)推薦
鄂ICP備17016276號-1