审计研究
審計研究
심계연구
Audit Research
2007年
3期
21~23
,共null页
制度 博弈 舞弊 审计质量
製度 博弈 舞弊 審計質量
제도 박혁 무폐 심계질량
institution, game theory, fraud, audit quality
在当前国家审计供需矛盾突出的形势下，以提升审计质量成果的审计组织创新就成为当局者关注的焦点。2005年11月审计署颁布《审计署关于加强和改进“中管”企业审计管理的意见》改变了以往的审计组织方式。本文运用博弈方法分析了上述制度颁布前后以及颁布期初与期后的情况，认为该制度颁布后能既能提高审计成果也能有效遏制企业舞弊的发生，但该制度颁布一段时间后政策积极效应明显下降。
在噹前國傢審計供需矛盾突齣的形勢下，以提升審計質量成果的審計組織創新就成為噹跼者關註的焦點。2005年11月審計署頒佈《審計署關于加彊和改進“中管”企業審計管理的意見》改變瞭以往的審計組織方式。本文運用博弈方法分析瞭上述製度頒佈前後以及頒佈期初與期後的情況，認為該製度頒佈後能既能提高審計成果也能有效遏製企業舞弊的髮生，但該製度頒佈一段時間後政策積極效應明顯下降。
재당전국가심계공수모순돌출적형세하，이제승심계질량성과적심계조직창신취성위당국자관주적초점。2005년11월심계서반포《심계서관우가강화개진“중관”기업심계관리적의견》개변료이왕적심계조직방식。본문운용박혁방법분석료상술제도반포전후이급반포기초여기후적정황，인위해제도반포후능기능제고심계성과야능유효알제기업무폐적발생，단해제도반포일단시간후정책적겁효응명현하강。
On the condition of sharp conflicts between supply and demand to government audit, audit organization innovation, with the aim of heightening audit results, is the focus to discuss by the authorities. As The CNAO promulgated ＂CNAO on Enhancing and Improving the Audit Management of Central Enterprises＂ on November, 2005, the former way of audit organization has been changed. The paper, based on the game theory, examines the impact of the institution above on audit over various periods. Initially, the institution has the positive impact on enhancing the audit results and deterring the frauds of enterprises＇ management. However, the positive impact is losing with the time. Finally, the paper suggests that audit organization should be innovated regularly.
