理性经济人特征是描述所有者和审计师行为及其效用函数的重要假设和分析基础。
When the behaviors and utility functions of the firm owner and the auditor are described, the rational agent characteristic should be applied as a basic assumption.
理性经济人假设是传统经济学理论分析的前提，这一假设有一定的合理性，而大量经济现象却与之背道而驰。
The hypothesis of rational economic man is the analyzing prerequisite of traditional economics, which, to some extent, is reasonable but deviate from a great deal of economic phenomena.
在此背景下，本文以经济学效用概念的演化为主线展开研究，深入探讨经济人假设的合理性、局限性以及经济学的研究对象和研究方向。
Under the background, we focus on the deduction of the concept "utility" in economics and analyze the rationality and limitation of "economical man" and the research object and direction of economics.
在此背景下，本文以经济学效用概念的演化为主线展开研究，深入探讨经济人假设的合理性、局限性以及经济学的研究对象和研究方向。
Under the background, we focus on the deduction of the concept "utility" in economics and analyze the rationality and limitation of "economical man" and the research object and direction of economics.
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