摘要
文章将审计信息真实性的内涵定位于结果理性与程序理性的融合。通过构建"产权域秩序"及"三域"机制这一新的分析范式,发现审计信息失真包括先天性失真和现实性失真两个方面:一是审计域秩序对产权域秩序的偏离是审计信息先天性失真的根本原因;二是审计现实性失真存在"三分法",其中审计制度对审计域秩序的偏离引致的规则性失真是审计信息现实性失真的主要根源;最后,文章提出了审计信息失真的"分而治之"策略。
The paper considers that reality of auditing information is the combination of rationality of outcome and procedural rationality.Then,it constructs a 'Property Rights District' concept and the 'Three Districts' mechanism as a new analysis way.We find that auditing information distortion includes two sides:innate distortion and real distortion.Above all,the variation between audit district order and property rights order is basic cause of innate distortion.In addition,there are three divisions about real auditing information distortion.Among them,the difference between auditing standards and audit district order,which makes auditing information unreal caused by rules,is a major cause of real auditing information distortion.Last but not least,in order to govern auditing information distortion,we put forward different methods matching different causes.
出处
《会计研究》
CSSCI
北大核心
2007年第12期82-87,共6页
Accounting Research
基金
教育部"新世纪优秀人才支持计划"项目及郭道扬教授主持的国家社科基金<产权会计法制史与现实会计法制体系建设研究>(03BLY022)阶段性成果
