| 审计服务市场外部效应内部化的经济学分析 |
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| 引用本文： | 王晔,黄晓波.审计服务市场外部效应内部化的经济学分析[J].大同职业技术学院学报,2006(2). |
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| 作者姓名： | 王晔 黄晓波 |
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| 作者单位： | 大同职业技术学院管理系 山西大同037008(王晔)，沈阳农业大学经济贸易学院 辽宁沈阳110161(黄晓波) |
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| 摘 要： | 审计期望差距是客观地、永久地存在的,这种差距只能接近,不能弥合。而审计期望的缩小受到审计服务市场外部效应的制约。通过法律体系的干预,如果相关权利界定明确的话,这种外部效应是可以实现帕累托有效配置的,而审计期望差距也是可以达到最优均衡的。
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| 关 键 词： | 外部效应 期望差距 均衡 有效配置 |
An Analysis on Exterior Effect on Gap of Expectation in the Aduit Service Market |
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| Wang Ye Huang Xiao-bo.An Analysis on Exterior Effect on Gap of Expectation in the Aduit Service Market[J].Journal of Datong Vocational College,2006(2). |
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| Authors: | Wang Ye Huang Xiao-bo |
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| Institution: | Wang Ye1 Huang Xiao-bo2 |
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| Abstract: | Expectation Gap of audit is external and permanent. The gap can't be bridged, but can be dwindled. The dwindling of GEA is restricted by exterior effect of audit service market. The paper holds that the exterior effect may realize effective collocation of PLT, and GEA can achieve the best equilibria by the intervention of legal system. |
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| Keywords: | exterior effect equilibria Gap of expectation effective collocation |
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