【摘要】 审计关系是一种衍生的产权关系 ,这一观点是对审计契约制度进行产权经济学分析的重要基础。通过研究可以看出 ,国有企业、私有企业和股份公司因产权结构的差异 ,被设置了各自不同的审计契约制度。在审计契约制度中 ,为了维护特定的产权 ,针对审计委托人、审计人可以采用不同的方案 ,并对契约的期限予以适当选定。更多还原

【Abstract】 Audit relation is a kind of ownership relation derivatives.The idea is quite fundamental when analyzing audit contracts systems with economics of property rights.Through analysis,we can see that different audit contracts systems were set respectively for state-owned enterprises,private enterprises and stock companies due to their differences in ownership structures.In the audit contracts system,different designs can be applied to clients and auditors for the purpose of maintaining certain property rights and then the term of contracts can be set properly.更多还原