Research on Process Reengineering and Operation of Financial Statements Insurance
Financial statements insurance system can recover auditor independence effectively, improve the auditing quality, and send transparent useful accounting information to the inner subject of capital market from source, but after the rentseeking access between audit clients and firm cut, they will produce new conspiring space. In order to implement the system, the article runs the process reengineering on the basis of the original system, and analyze the interest subjects ultimate goals and realizing ways of financial statements insurance in depth, based on stakeholder theory. Using the Responsible accountable consulted informed model to divide different subjects responsibilities will help to Governing conspiracy and realizing benefits shared, risks shared between the various subjects.
Financial statement Insurance system Accounting information Capital market
WANG Cuilin CHEN Juehong
School of Economic Management, Lanzhou University of Technology, Gansu, P.R.China, 730050
国际会议
The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)
兰州
英文
391-398
2011-11-12（万方平台首次上网日期，不代表论文的发表时间）