建设工程项目委托审计道德风险成因及防范

建设工程项目委托审计已成为工程项目审计的主要模式,实现了审计的专业化、社会化和精细化,但存在着严重的道德风险.基于委托代理理论,分析了建设工程项目委托审计道德风险的三大特征：内生性、牵引性以及损人利己,剖析了其成因主要是信息不对称；付费不合理；员工素质差、内控机制不全；法律不健全、监督不到位等.提出减少建设工程项目委托审计中道德风险的建议：采用激励约束契约,建立了带激励因子的付费模型；严格控制从业门槛,强化执业人员素质；完善法律法规、营造法律环境；建立政府、行业、代理人三级监督机制,明晰监督内容和方法.

Causes and Prevention of Moral Risk of Entrusted Audit in Construction Project

Entrusted audit of construction project has become the main mode of project audit, which realizes the specialization, socialization and elaboration of the audit. However, it also has serious moral risks. Based on entrusted agency theory, this paper analyzes three characteristics of moral risks： endogen- city, traction and selfishness. This paper also analyzes four causes of moral risk of entrusted audit in con- struction project： information asymmetry, unreasonable charge, poor quality of staff, imperfect internal controlling mechanism and legal system as well as incomplete supervision. Therefore, this paper puts for- ward several suggestions on how to reduce the moral risk of entrusted audit in construction project, such as adopting payment model with incentive factor; enhancing the requirements of employees to improve the quality of professional staff; perfecting rules and regulations to build legal environment, establishing tertiary supervisory mechanism from government, industry to the agent and clarifying the supervision content and methods.