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在现代市场经济制度中,法律制度规定了人们基本的、主要的行为规范,界定了市场交易的基本秩序,对市场交易双方的行为产生重要的影响与约束。本文致力于构建一个博弈分析框架,结合我国的制度背景,分析相关法律制度对企业规避非标审计意见行为的约束力、对审计师独立性的影响和约束,将法律制度对企业与审计师行为的影响加以明朗化,并由博弈结果得出经济含义与政策含义,为后危机时代促进经济持续稳定发展的相关政策及监管措施提供建议与支持。
In the modern market economic system, the legal system stipulates people’s basic and major code of conduct, defines the basic order of market transactions, and has an important influence and restriction on the behavior of both parties in the market. This article is devoted to building a game analysis framework, combining with the background of our country, analyzing the influence of the legal system on the avoidance of non-standard audit opinions, the influence and restriction on the auditor’s independence, the legal system’s influence on the auditing of firms and auditors The economic implications and policy implications are derived from the game results to provide suggestions and support for relevant policies and regulatory measures to promote the sustained and steady economic development in the post-crisis era.