【摘要】 本文基于寻租理论的视角,对中国资本市场中CPA审计寻租行为进行分析。通过对中国CPA审计寻租的条件剖析,分析中国CPA审计寻租的本质特征,探索治理CPA审计寻租的对策,以便有效抑制中国CPA审计寻租行为,为建设规范的审计市场提供借鉴。更多还原

【Abstract】 This paper,on the basis of rent-seeking theory,analyzes China’s CPA audit for rent-seeking,including rent-seeking conditions,rent-seeking characteristics and so on. In addition,this paper comes up with some countermeasures to avoid and control rent-seeking acts to give some reference for the establishment of a standard audit market.更多还原