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我国的独立审计市场自1980年恢复至今,已近30年。在近30年的发展中,政府始终发挥了积极的、不可替代的作用。我国独立审计市场的产生,尽管具有某种自发性,但并未经历在充分竞争下进行独立化和职业化发展的过程,是在转型过程中面临诸多新问题的审计市场,是不能有效解决目前存在的各种弊端、尚需不断研究、规范和完善的审计市场。同时,由于政府自身的缺陷,在对审计市场干预的过程中产生了政府失灵。因此,随着市场经济的发展,应正确认识市场与政府的关系,不断动态调整二者的边界,以适应市场经济的发展变化。
The independent audit market in our country has been restored since 1980 and has been for nearly 30 years. In the past 30 years of development, the government has always played an active and irreplaceable role. The emergence of the independent audit market in our country, despite its spontaneity, has not undergone the process of independent and professional development under full competition. It is an audit market that faces many new problems in the process of transformation and can not effectively solve the current There are various drawbacks, still need to continue to study, regulate and improve the audit market. At the same time, due to the government’s own shortcomings, government failures have occurred in the process of intervening in the audit market. Therefore, with the development of the market economy, we should correctly understand the relationship between the market and the government and constantly adjust the boundary between the two so as to adapt to the changes in the market economy.