| 基于博弈分析的审计基础关系与审计制度研究 |
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| 引用本文： | 徐向真. 基于博弈分析的审计基础关系与审计制度研究[J]. 新疆大学学报(社会科学版), 2008, 36(3): 33-37 |
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| 作者姓名： | 徐向真 |
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| 作者单位： | 济南大学管理学院会计系,山东济南250022 |
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| 基金项目： | 山东省教育厅资助项目，山东省审计厅重点项目，济南大学校科研和教改项目 |
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| 摘 要： | 我国的审计制度是单纯的政策行为，缺乏一个充分的博弈过程。其实，不仅构成审计关系的审计者、被审计者和审计委托人三方，两两构成博弈关系，其中还涉及其他利益方的博弈。审计制度的安排，应该是这些相关利益集团多次博弈的结果，因为只有这样才能使审计制度成为博弈方自愿执行的、有约束力的社会契约。
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| 关 键 词： | 审计基础关系 审计制度 博弈分析 |
Basic Auditory Relations and Auditory Systems |
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| XU Xiang-zhen. Basic Auditory Relations and Auditory Systems[J]. Journal of Xinjiang University, 2008, 36(3): 33-37 |
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| Authors: | XU Xiang-zhen |
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| Affiliation: | XU Xiang-zhen (College of Management, Jinan University, Shandong, Jinan, 250022) |
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| Abstract: | China＇s auditory system is purely acts of policies, lacking a competitive process. In fact, the auditor, auditee and auditory entruster constitute gaming relations. Gaming also relates to other parties interested. Any arrangement of auditory systems must be the result of many rounds o f gaming of these parties concerned. Only in this way can the auditory system become a binding social contract that they are willing to execute. |
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| Keywords: | basic auditory relations auditory system gaming analysis |
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