摘要
上市公司与审计合谋造假产生的负面影响,不仅使资本市场"元气"大挫,财务信息公信力下降,同时也动摇了审计的信誉基础,这对资本市场研究的理论和方法提出了治标又治本的创新要求。基于此,文章首先分析了审计诚信问题的研究历史与现状,然后对资本市场运行效率的国内外研究进展进行了追踪、考证,认为从审计诚信机制建设的角度研究资本市场的运行效率,是现实资本市场管理的客观要求,也是资本市场研究在理论与方法上进行创新的尝试。在此基础上,提出了审计诚信机制对中国资本市场运行效率影响研究的总体思路,并对审计诚信机制对资本市场运行效率的作用机理进行了分析。
The conspiracy between corporations and auditors has led to a lot of negative effects. These influences not only considerably frustrated the Chinese capital market, but also degraded the credibility of financial statements and auditing agencies. As a result, capital market research requires a series of prefect and creative theories and methods. So this article, firstly, summarizes the situation researches on audit honest, and then reexamines some studies on capital market efficiency. Consequently, it comes to the conclusion that in order to improve current supervision of capital market, we must theoretically and methodologically innovate the research on capital market by viewing in the perspective of the construction of audit credit. In the end, this article brings out the framework of the research on the effect of audit credibility on Chinese capital market efficiency and theoretically analysis the principles how audit credibility affects capital market efficiency.
出处
《中南大学学报（社会科学版）》
2003年第5期655-661,共7页
Journal of Central South University：Social Sciences
基金
国家审计署2002年全国审计科研协作重点课题"加入WTO对中国审计环境的影响与审计应对研究"
关键词
审计
诚信机制
中国
资本市场
运行效率
auditing credibility system
Chinese capital market
capital market efficiency
