理性-经济人假设 理性-经济人假设(rational-economic assumption)的关键词有二：一是自利，二是理性。按照经济人假设，能够派生出以下观点：2.
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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.
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