摘要
现行审计收费制度和方式已经不适应快速发展的我国国情,严重影响着审计质量、审计市场秩序和行业正常发展。本文以调研资料为依据,揭示出现行审计收费模式存在的根本问题是审计委托人和被审计人合一导致审计收费关系扭曲,而理顺这种扭曲,仅靠市场的力量是不够的。为此,提出了创新构想制定科学的审计收费标准;完善审计收费激励机制,矫正市场价值导向;健全审计收费法律制度;强化审计收费行业自律;在财政部监督检查局设立“审计收费监管委员会”,解决审计关系中实质上财产所有者缺位问题。
The current auditing charges system and mode has not accommodated with the fastly changing situation of our country.It has caused the negative impact on the auditing quality,the order of auditing market and the normal development in profession.On the basis of investigation,we established the scientific charges standard of auditing,perfected the incentive mechanism of auditing charges,corrected the orient of market value,strengthened the regulations on the auditing charges,and enhanced the professional self-discipline of auditing charges.
出处
《会计研究》
CSSCI
北大核心
2005年第3期11-15,共5页
Accounting Research
