【摘要】 社会经济资源产权的自身裂变导致了审计的产生与发展 ,而现代产权理论向审计领域的拓展与延伸则引起了审计理论与实务深层次的创新与发展 ,现代审计博弈论便是其例证之一。本文从现代审计的产权本质分析入手 ,探讨现代审计的产权理论基础———受托经济责任观 ,研究现代审计的若干产权功能 ,对有关产权审计的问题作了初步探讨。更多还原

【Abstract】 The self-fission of the propriety rights of social economy resources leads to the birth and development of auditing,and the exploration and extension of the modern propriety rights theory into the auditing field bring about a deeper creation and development,such as auditing game theory.The propriety essence of auditing being the beginning,this article discusses the basis of modern propriety theory of auditing,namely economic accountability.Then it studies several propriety functions of modern auditing.At last,it makes a fundamental research into some problems of propriety auditng.更多还原