摘要
独立审计准入管制作为一种制度安排,会产生经济后果。从两个层次分析了独立审计准入管制行为中的寻租现象,阐述了管制制度对审计市场垄断的影响问题,分析了独立审计准入管制和审计质量的关系,认为这种制度安排为提高审计质量奠定了基础。
As an institutional arrangement, the independent audit market access regulation can generate the economic consequence This paper analyzes the rent-seeking in the independent audit market access from two levels, expounds the influence of the regulation system on the monopolization in the audit market, analyzes the relation between the independent audit market access regulation and the audit quality, holding that this institutional arrangement lays the groundwork for the improvement of the audit quality.
出处
《科技情报开发与经济》
2005年第17期102-104,共3页
Sci-Tech Information Development & Economy
关键词
独立审计
准入管制
寻租
垄断
审计质量
independent audit
access regulation
rent-seeking
monopolization
audit quality
