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财务报表保险(FSI)制度对于会计和保险界来说是一个全新的研究领域,已有研究发现,FSI与SOA2002相比更能有效解决审计师独立性问题,从而提升投保公司的会计信息质量。随之而来的好处是公司治理的改善及资源配置的优化,这对现实经济具有重大意义。本文在论述FSI制度产生背景的基础上,详细综述了国内外理论研究者关于FSI制度的已有研究,最后作出总结并给出了未来研究之方向。
The Financial Reporting Insurance (FSI) system is a new research field for the accounting and insurance industries. Some studies have found that FSI can effectively solve the problem of auditor independence and improve the accounting information quality of insurers compared with SOA2002. The attendant benefits are the improvement of corporate governance and the optimization of resource allocation, which is of great significance to the real economy. Based on the background of the FSI system, this paper summarizes the existing research about the FSI system by domestic and foreign researchers in detail, and finally concludes the direction of future research.