中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2012年
10期
47~51
,共null页
经济责任审计 委托代理理论 信息不对称 信号传递 代理人选择机制
經濟責任審計 委託代理理論 信息不對稱 信號傳遞 代理人選擇機製
경제책임심계 위탁대리이론 신식불대칭 신호전체 대리인선택궤제
economic responsibility audit; theory of principal and agent; asymmetric information; information signaling; agent selection mechanism
本文以我国经济责任审计制度创新为起点,确立理论框架,分析其信号传递效应与发展预期。首先,文章基于委托代理、信号理论构建我国经济责任审计的基础理论框架,并从我国行政管理的科层组织中道德风险行为治理视角,分析经济责任审计的信号传递效应：包括信息不对称治理与完善代理人选择机制两个维度。文章进一步阐述了经济责任审计上述作用机制有效实现的关键影响因素,以期促进我国经济责任审计在新的挑战下更好地发展。
本文以我國經濟責任審計製度創新為起點,確立理論框架,分析其信號傳遞效應與髮展預期。首先,文章基于委託代理、信號理論構建我國經濟責任審計的基礎理論框架,併從我國行政管理的科層組織中道德風險行為治理視角,分析經濟責任審計的信號傳遞效應：包括信息不對稱治理與完善代理人選擇機製兩箇維度。文章進一步闡述瞭經濟責任審計上述作用機製有效實現的關鍵影響因素,以期促進我國經濟責任審計在新的挑戰下更好地髮展。
본문이아국경제책임심계제도창신위기점,학립이론광가,분석기신호전체효응여발전예기。수선,문장기우위탁대리、신호이론구건아국경제책임심계적기출이론광가,병종아국행정관리적과층조직중도덕풍험행위치리시각,분석경제책임심계적신호전체효응：포괄신식불대칭치리여완선대리인선택궤제량개유도。문장진일보천술료경제책임심계상술작용궤제유효실현적관건영향인소,이기촉진아국경제책임심계재신적도전하경호지발전。
Economic responsibility audit,which is an innovation in our government auditing system,has obtained outstanding achievements and attracted international attention.This paper investigates the theoretical analysis framework of economic responsibility auditing,highlights the interrelationship of principal-agency in the government and finds out that it is possible for economic responsibility auditing to act as an information signaling.That means economic responsibility auditing can signal to asymmetric information management and agent selection mechanism.This paper also analyzes the key factors of economic responsibility auditing in order to keep its development to a higher level.
