本文選題：俄羅斯審計(jì)　切入點(diǎn)：審計(jì)準(zhǔn)則　出處：《廈門(mén)大學(xué)》2006年博士論文　論文類型：學(xué)位論文

【摘要】： 俄羅斯是轉(zhuǎn)型經(jīng)濟(jì)國(guó)家的典型代表,轉(zhuǎn)型經(jīng)濟(jì)下俄羅斯審計(jì)制度的變遷及相關(guān)的證券市場(chǎng)、公司治理的發(fā)展與變革,對(duì)我國(guó)審計(jì)制度的改革與發(fā)展具有重要的借鑒作用。本文對(duì)俄羅斯審計(jì)的起源、歷史、發(fā)展、進(jìn)程和現(xiàn)狀進(jìn)行一次梳理,并就若干重大問(wèn)題與我國(guó)的審計(jì)體制進(jìn)行比較研究,為學(xué)者們的后續(xù)研究奠定了基礎(chǔ)。 全文共四章: 第一章俄羅斯審計(jì)體系的形成和發(fā)展。首先概括介紹了俄羅斯的政治、經(jīng)濟(jì)、文化現(xiàn)狀,并分析俄羅斯審計(jì)制度變革的背景;其次借鑒已有研究,以時(shí)間為序,對(duì)俄羅斯政府審計(jì)、獨(dú)立審計(jì)及內(nèi)部審計(jì)的歷史發(fā)展為讀者作了一次很好的梳理。 第二章中俄政府審計(jì)比較。本章站在宏觀視角、從審計(jì)體制分析入手,對(duì)兩國(guó)政府審計(jì)的體制、法律法規(guī)、準(zhǔn)則及內(nèi)容進(jìn)行比較分析,在此基礎(chǔ)上分析中俄政府審計(jì)的異同點(diǎn)。 第三章中俄獨(dú)立審計(jì)比較。本章主要研究?jī)蓢?guó)獨(dú)立審計(jì)產(chǎn)生的背景、國(guó)際化進(jìn)程,國(guó)際“四大”會(huì)計(jì)師事務(wù)所在兩國(guó)的市場(chǎng)份額及其影響,結(jié)合轉(zhuǎn)型經(jīng)濟(jì)下中俄產(chǎn)權(quán)改革進(jìn)行比較;同時(shí)對(duì)兩國(guó)獨(dú)立審計(jì)法律法規(guī)、準(zhǔn)則、道德規(guī)范進(jìn)行分析比較。第四章中俄內(nèi)部審計(jì)比較。本章在安永會(huì)計(jì)師事務(wù)所、俄羅斯內(nèi)部審計(jì)協(xié)會(huì)、董事會(huì)協(xié)會(huì)、信息系統(tǒng)審計(jì)與控制協(xié)會(huì)做的三份調(diào)查問(wèn)卷的基礎(chǔ)上,對(duì)俄羅斯內(nèi)部審計(jì)現(xiàn)狀做了較為全面的分析,結(jié)合我國(guó)內(nèi)部審計(jì)進(jìn)行對(duì)比研究,從中發(fā)現(xiàn)中俄內(nèi)部審計(jì)存在的問(wèn)題及差異。 本文主要?jiǎng)?chuàng)新在于,選題具有原創(chuàng)性,開(kāi)辟了國(guó)際審計(jì)比較新的領(lǐng)域:即俄羅斯審計(jì)與中國(guó)審計(jì)的比較研究。俄羅斯和中國(guó)都是轉(zhuǎn)型經(jīng)濟(jì)國(guó)家的典型代表,但兩者的轉(zhuǎn)型路徑卻有著明顯的差異。與此相伴隨的俄中審計(jì)體制的變遷及其所產(chǎn)生的社會(huì)經(jīng)濟(jì)后果無(wú)疑值得潛心研究,進(jìn)而從差異分析中發(fā)現(xiàn)轉(zhuǎn)型經(jīng)濟(jì)國(guó)家審計(jì)體制改革的歷史經(jīng)驗(yàn)與教訓(xùn),為中國(guó)審計(jì)體制與實(shí)踐的深入改革提供借鑒。
[Abstract]:Russia is a typical representative of countries with economies in transition. Under the transition economy, the changes of Russian auditing system and related securities markets, the development and transformation of corporate governance, This paper reviews the origin, history, development, process and current situation of Russian auditing, and makes a comparative study on some important issues with the audit system of our country. It lays a foundation for the further study of scholars. The full text consists of four chapters:. The first chapter is the formation and development of Russian audit system. Firstly, it introduces the current political, economic and cultural situation of Russia, and analyzes the background of the reform of Russian audit system. The historical development of Russian government audit, independent audit and internal audit is a good combing for readers. The second chapter compares Chinese and Russian government audit. This chapter, from the macro perspective, analyzes the auditing system, laws, regulations, standards and contents of the two countries. On this basis, the similarities and differences between Chinese and Russian government audit are analyzed. Chapter three is the comparison of independent audit between China and Russia. This chapter mainly studies the background of independent audit in the two countries, the process of internationalization, the market share of international "big four" accounting firms in the two countries and its influence. Comparing the property right reform between China and Russia under the transition economy, analyzing and comparing the independent audit laws, regulations, standards and ethics between the two countries. 4th chapter Sino-Russian internal audit comparison. This chapter is in Ernst & Young Accounting firm. On the basis of three questionnaires made by the Russian Association of Internal Audit, the Association of Board of Directors and the Association of Information system Audit and Control, this paper makes a relatively comprehensive analysis of the present situation of Russian internal audit, and makes a comparative study on the internal audit of our country. From this we can find the problems and differences of internal audit between China and Russia. The main innovation of this paper is that the topic is original and has opened up a relatively new field of international audit: namely, the comparative study of Russian audit and Chinese audit. Russia and China are both typical representatives of countries with economies in transition. However, there are obvious differences in the transition path between the two countries. The accompanying changes of Russian and Chinese audit system and its social and economic consequences are undoubtedly worth studying. From the analysis of the differences, the author finds out the historical experience and lessons of the reform of the auditing system in the countries with economies in transition, which provides a reference for the in-depth reform of the auditing system and practice in China.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李冬梅;;中外內(nèi)部審計(jì)比較研究[J];現(xiàn)代商貿(mào)工業(yè);2010年20期

相關(guān)碩士學(xué)位論文 前1條

1 洪少丹;我國(guó)內(nèi)部審計(jì)規(guī)范若干問(wèn)題探討[D];廈門(mén)大學(xué);2007年

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本文編號(hào)：1557662