| 析上市公司治理视角下的我国注册会计师独立审计质量 |
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| 引用本文： | 刘宇.析上市公司治理视角下的我国注册会计师独立审计质量[J].新疆大学学报(社会科学版),2008,36(5):5-9. |
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| 作者姓名： | 刘宇 |
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| 作者单位： | 复旦大学应用经济学博士后流动站,上海200433 |
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| 摘 要： | 注册会计师独立审计与公司治理相伴而生。健全的独立审计制度是提高公司治理效率乃至公司绩效的必要条件。但我国当前注册会计师独立审计存在着明显的质量缺陷，这在上市公司委托方、代理方的动机和注册会计师选聘制度等方面均有表现。应从完善企业监管体制、加大处罚力度、建立共担风险的契约模式等五个方面着力、切实提高独立审计的质量。
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| 关 键 词： | 公司治理 注册会计师 审计质量 |
Independent Auditing of Certified Public Accountants in Listed Companies in China |
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| LIU Yu.Independent Auditing of Certified Public Accountants in Listed Companies in China[J].Journal of Xinjiang University,2008,36(5):5-9. |
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| Authors: | LIU Yu |
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| Institution: | LIU Yu (Post-doctoral Mobile Station of Applied Economics, Fudan university,Shanghai 200433 ) |
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| Abstract: | Firstly, this paper analyses system fountain of Certified Public Accountants （CPA）from corporate governance of listed companies in China. And then we discuss the limitations about the quality of audit which are embodied in motivation of entrusting party and agents and CPA choosing system based on special economic background of Chinese capital market. Finally, we put forward some advices about these issues. |
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| Keywords: | management of a company certified public accountants quality of audit |
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