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笔者针对内部控制指数的设计依据是内部控制目标实现的程度,进而分析内部控制与审计质量、代理成本之间的关系。内部控制对于抑制和缩减公司所有者与经营者以及大小股东的代理成本都有着显著的功效。但是这种代理成本的抑制与审计质量也是成正比的,做好内部控制有利于提高审计质量。就我国目前的形式而言,证卷市场审计水平整体较低,想要有效降低投资者的代理成本,企业必须要加强内部控制。
The author designs the internal control index based on the degree of realization of internal control objectives, and then analyzes the relationship between internal control and audit quality and agency costs. Internal control has a significant effect on reducing and reducing agency costs for owners and operators as well as large and small shareholders. However, this kind of agency cost is also proportional to the quality of auditing. Good internal control will help to improve audit quality. As far as China’s current form is concerned, the overall audit level of the securities market is relatively low. In order to effectively reduce the agency costs for investors, enterprises must strengthen internal control.