非标准审计意见的公司治理功效探析——以盛润集团为例.docx

目 录
1 引言······························································································ 1
选题背景与意义········································································ 1
选题背景········································································· 1
选题意义········································································· 2
国内外研究现状········································································ 3
国外研究现状··································································· 3
国内研究现状··································································· 5
文献述评········································································· 8
研究思路与研究方法·································································· 8
研究思路········································································· 8
研究方法········································································· 9
论文基本框架··········································································· 9
2 非标准审计意见与公司治理的理论概述················································11
相关概念界定··········································································11
独立审计········································································11
非标准审计意见·······························································11
公司治理········································································11
独立审计在公司治理中的作用···················································· 12
保护股东权益································································· 12
降低信息风险································································· 12
增进代理人利益······························································ 13
约束控股股东的单方行为·················································· 13
独立审计与公司治理共同的理论基础·········································· 14
委托代理理论·································································