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审计是保障资本市场健康运行的重要手段之一。随着经济规模的扩大,资本的所有权和经营权不可避免地分离,从而导致代理成本的产生,即资本经营者(经理层)的行为可能背离资本所有者(股东)的利益。为了降低代理成本,证券市场监管和公司治理机制应运而生。对经理层提供给股东的财务?
Auditing is one of the important means to ensure the healthy operation of the capital market. With the expansion of economy, ownership and management of capital inevitably separate, resulting in agency costs, that is, the behavior of capital managers (managers) may deviate from the interests of capital owners (shareholders). In order to reduce agency costs, the securities market regulation and corporate governance mechanism came into being. The financial management provided to the shareholders?