【作者】 赵丹；

【导师】 赵立三；

【作者基本信息】 河北大学 ， 会计学， 2009， 硕士

【摘要】 独立审计是财产所有权和经营权分离的产物,财产所有者利用独立审计这一间接手段来对经营者受托责任的履行情况进行监督,以保护自身产权不受经营者的侵害,从而降低了企业的代理成本,并且对提高资本市场的资源配置效率发挥了重要作用。审计是保护投资者产权的机制,由投资者保护其产权的动机需求所催生,因此,投资者拥有不同的产权会激励出不同状态的审计市场。不同的产权激励对审计市场能够产生根本性影响,使得审计市场在产权归属清晰和产权所有者缺位两种状态下展现出截然不同的效率和效果。我国的审计市场只经过将近30年发展,相比西方发达的审计市场而言实在是非常短暂,其中存在的问题和遇到的困难可想而知,深入研究我国审计市场以揭示其发展的现状和变化趋势,探索这一新兴市场健康发展的道路,其中的意义将是非常重大且深刻的。本文分为五章,第一章是绪论部分,主要介绍了研究背景、研究意义、研究内容和整体框架；第二章是相关文献的回顾,分别从与审计市场相关和与产权相关的两个方面对文献进行了综述；第三章和第四章是文章的主体部分,其中第三章是产权激励下的审计市场分析,分析了产权激励与审计市场的关系以及不同状态的产权激励对审计市场产生何种不同的影响,第四章则针对我国审计市场做出讨论,由于我国的审计市场主要服务对象是上市公司,而上市公司中主要是国有企业,因此,文章对产权激励下的审计市场做出的讨论也是针对我国的国有资产产权激励下的审计市场,并对与我国审计市场有关的产权激励提出一些改善意见；第五章是结论部分,主要概括总结了全篇文章的结论并指出文章的不足和后续研究的一些小意见。更多还原

【Abstract】 Independent audit occurred as a result of the separation of property right and operation, and property owners use independent audit, the indirect means to supervise whether the responsibility of the operators has been finished or not, and make sure their own property rights won’t be invaded. Thereby audit can reduce the enterprise’agency cost, and can improve the capital market efficiency in the allocation of resources.Audit is a mechanism designed to protect investors’property rights, and aroused from the demand of investors to protect their property rights, then investors’property in different states will create different audit markets. Different states of property right can have a fundamental impact on the audit market, and then make the audit markets differentiate in efficiency and effect between clear-attributed property right and ownership-absent property right.China’s audit market just developed for nearly 30 years, compared to western developed audit market, the time is very short. So problems and difficulties encountered can be imagined, then research on China’s audit market to reveal the status and changes in trends, and exploration on the healthy developing way of emerging market, are of very significant and profound meaning.This article is divided into five chapters. As the first chapter, it makes an introduction about the background, the meaning, Literature Review and the framework of this article. Chapter two is talking about the literature review. In this chapter, the review is taking on in two aspects, one is about audit market, and the other is about property right. Chapter three and Chapter four are the main body of this article. Chapter three discusses about the audit market under property right motivation. It analyses the relationship between the property right motivation and audit market, and different effects produced by different property right motivations on audit market. Chapter four talks about Chinese audit market. Because the target clients of our audit market are always listed companies and the listed companies are always state-owned entities, in this part, the discussion about the audit market under property right motivations is based on the state-owned property right motivation in our country. And also some advices are offered to improve the property right concerned with the audit market in China. The last chapter is conclusion of the whole article. It is mainly about the conclusions of the discussion and the shortcomings in it, and some opinions for further research are also given here.更多还原