饶斌的这本《独立审计合约论——一个新制度经济学分析框架》的研究逻辑以独立审计合约规范的本质要素——剩余分享出发，进而探讨在这基础上衍生出的规则安排、独立性安排、审计诚信安排、管制安排，最后结合中国资本市场审计合约的特点进行经济实证，提出个人政策建议为收尾。
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