财务报表保险制度的可行性分析

财务报表保险制度是一种增强审计独立性、保护投资者利益、维护证券市场秩序的理想制度，是当前审计委托制度的理想替代机制。但财务报表保险制度能否实行是这种制度优越性能否得以体现的前提条件。财务报表保险制度的实行包括自发实行和强制实行。在保险自愿的原则下，财务报表保险制度无法自动实行，一是因为财务报表保险不符合一般保险项目的特征，总体风险水平较高且保险费率不易确定，保险公司不愿设保；二是因为由保险公司委托审计会导致上市公司的投保成本高于当前审计费用且财务舞弊暴露风险增加，上市公司不愿投保。因此保险自愿原则下财务报表保险制度不具备现实可行性。但强制财务报表保险却有其独特的优越性，通过立法强制推行才能使这一制度的实行成为可能。

The Feasibility Analysis about Financial- report Insurance System

Financial-report insurance system is a kind of idea system insteading of current audit system that can promote audit independency and protect investors' interest and vindicate market order.But whether the system' superiority can be embodyed is decided by it's realizing or not.The realization of financial-report insurance system has two methods:spontaneous realization and compulsive realization.The author think spontaneous realization is impossible going on market premise,the main reasons are:1,the insurance of financial report has a high risk and it's insurance charge rate can't be confirmed easily,so insurer don't render the insure item;2,the commission of auditing by insurer will lead to auditing cost high of approved company,so approved company don't invest.In order to bring the system into play,we must use legislation procedure.Only use compulsion method,financial-report insurance system can be realized.