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首页> 外文期刊>E3S Web of Conferences >Study on Third-Party supervision of Major Ecological Ecological Projects Auditing Based on Principal-agent Theory
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Study on Third-Party supervision of Major Ecological Ecological Projects Auditing Based on Principal-agent Theory

机译：基于委托-代理理论的重大生态生态工程审计的第三方监督研究

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摘要

Without considering the existence of third-party audit supervision and considering the existence of third-party audit supervision, the principal-agent model of major engineering audits between government and audit organizations was constructed. The analytical solutions under various hypothetical conditions were analyzed for the government. The optimal incentive policy for major engineering audits provides the basis. The analysis results prove that, the introduction of third-party units for audit supervision can effectively stimulate audit behavior, reduce information asymmetry, and create higher engineering quality and audit quality in the process of major engineering audit.
机译：在没有考虑第三方审计监督的情况下，也没有考虑第三方审计监督的情况下，构建了政府与审计机构之间重大工程审计的委托代理模型。为政府分析了各种假设条件下的解析解。重大工程审计的最优激励政策提供了基础。分析结果表明，引入第三方审计监督单位可以有效地激发审计行为，减少信息不对称，在重大工程审计过程中创造更高的工程质量和审计质量。

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