本文選題：社會主義市場經(jīng)濟 + 審計模式�。� 參考：《西北工業(yè)大學(xué)》2004年碩士論文

【摘要】： 隨著社會主義市場經(jīng)濟不斷發(fā)展，審計的監(jiān)督作用顯得尤為重要。中國審計制度恢復(fù)于改革開放初期，是在以經(jīng)濟建設(shè)為中心的思想指導(dǎo)下，為適應(yīng)經(jīng)濟體制改革需要而建立的。它在搞活經(jīng)濟、維護財經(jīng)紀(jì)律、提高經(jīng)濟效益、加強宏觀調(diào)控和管理等方面發(fā)揮了重要作用。但現(xiàn)行審計模式基本上是在計劃經(jīng)濟占主導(dǎo)地位的情況下建立的，植根于計劃經(jīng)濟的土壤，必然在體系、體制建設(shè)、設(shè)計思路以及工作重點和方法等方面打上了計劃經(jīng)濟的烙印。帶著這些烙印，在市場經(jīng)濟體制下必然產(chǎn)生許多方面的不適應(yīng)與不協(xié)調(diào)。因此，在建立社會主義市場經(jīng)濟體制的過程中必須對現(xiàn)行審計模式進行變革，將國家審計、民間審計和內(nèi)部審計重新定位，重新建立審計監(jiān)督機制，，調(diào)整內(nèi)部結(jié)構(gòu)關(guān)系，為社會主義市場經(jīng)濟建設(shè)服務(wù)。 本文共分八章內(nèi)容。第一章，從研究背景和意義出發(fā)，論述了在社會主義市場經(jīng)濟體制下對審計模式研究的必要性，并對目前國內(nèi)外研究情況進行綜述，介紹本文研究的內(nèi)容、創(chuàng)新點及本文研究方法。第二章，論述了審計模式的基本理論，對審計模式的定義與特點，審計體系的層面分析，審計模式組成要素、框架結(jié)構(gòu)以及審計模式的分類作了進一步論述。第三章，對審計模式影響要素進行了理性分析，主要從社會生產(chǎn)力因素、經(jīng)濟體制因素、政治體制因素、法律因素、文化傳統(tǒng)和教育水平因素、國際經(jīng)濟融合與交往因素、會計財政金融稅收制度等七方面進行了分析論證。第四章，回顧了我國審計模式的 歷史，同時指出現(xiàn)行審計模式實踐上存在的主要問題。第五章，著重 論述了我國審計模式的重構(gòu)。首先，論述了我國審計模式重構(gòu)的環(huán)境 及理論基礎(chǔ)和重構(gòu)原則，同時對審計體系的總體設(shè)計進行論述，包括 審計模式的組織體系、工作體系、要素體系的設(shè)計與分析。其次，對 新型審計體系的可行性進行了分析，闡明了觀點。第六、七、八章， 主要論述了國家審計、民間審計、內(nèi)部審計模式的構(gòu)建，指出國家審 計要對其管理體制進行合理定位，并且要進一步拓展審計內(nèi)容，改進 審計方法，完善國家審計準(zhǔn)則，并為實現(xiàn)目標(biāo)模式做好基礎(chǔ)工作，采 取更加切實有效的措施;民間審計要對其管理系統(tǒng)重新定位，建立合 伙制的民間審計微觀運行機制，加強完善民間審計法規(guī)和專業(yè)標(biāo)準(zhǔn)體 系，規(guī)范民間審計的執(zhí)業(yè)行為:內(nèi)部審計要對其組織形式進行合理定 位，對現(xiàn)有內(nèi)部審計模式存在的問題采取對策、進行變革，重塑內(nèi)部 管理體制，使加強內(nèi)部審計監(jiān)督、健全內(nèi)部審計制度成為管理者的自 覺行為。
[Abstract]:With the continuous development of socialist market economy, audit supervision is particularly important. China's auditing system was restored in the early stage of reform and opening up and was established under the guidance of economic construction to meet the needs of economic system reform. It plays an important role in invigorating economy, maintaining financial discipline, improving economic benefit and strengthening macro-control and management. However, the current audit model is basically established under the dominant situation of the planned economy. It is rooted in the soil of the planned economy and is bound to be in the system and institutional building. Design ideas and work focus and methods on the brand of planned economy. With these imprints, in the market economy system will inevitably produce many aspects of inadaptability and incoordination. Therefore, in the process of establishing the socialist market economy system, we must reform the current audit mode, reposition the state audit, the folk audit and the internal audit, re-establish the audit supervision mechanism, adjust the internal structure relationship. To serve the construction of socialist market economy. This paper is divided into eight chapters. The first chapter, from the background and significance of the research, discusses the necessity of the audit model research under the socialist market economy system, and summarizes the current research situation at home and abroad, introduces the content of this study. Innovation point and research method of this paper. The second chapter discusses the basic theory of audit mode, the definition and characteristics of audit mode, the level analysis of audit system, the elements of audit model, the framework structure and the classification of audit mode. The third chapter makes a rational analysis of the influencing factors of audit mode, mainly from the factors of social productivity, economic system, political system, law, cultural tradition and education level, international economic integration and communication. Accounting, finance, finance and taxation system are analyzed and demonstrated in seven aspects. The fourth chapter reviews the audit model of our country History, at the same time pointed out the main problems existing in the practice of the current audit model. Chapter V, emphasis This paper discusses the reconstruction of audit mode in China. First of all, it discusses the environment of audit mode reconstruction in China. At the same time, the overall design of audit system is discussed, including The design and analysis of organization system, work system and element system of audit mode. Second, yes. The feasibility of the new audit system is analyzed and the viewpoint is expounded. Chapters VI, VII, VIII, This paper mainly discusses the construction of the mode of state audit, folk audit and internal audit, and points out the state audit. The management system should be rationally positioned, and the audit content should be further expanded and improved. Audit methods, perfect national auditing standards, and do a good job in order to achieve the objectives of the basic work, Take more practical and effective measures; the folk audit should reposition its management system and establish a good cooperation The Micro-operation Mechanism of Private Audit based on Co-operative system, strengthening and perfecting the rules and regulations of Folk auditing and the Professional Standard body Regulating the practice behavior of Folk Audit: internal Audit should be rationally determined on its organizational form Take countermeasures to the problems existing in the existing internal audit mode, carry on the reform, reshape the interior The management system makes strengthening the internal audit supervision and perfecting the internal audit system become the self-help of the manager. Conscious behavior.
【學(xué)位授予單位】：西北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.2

【引證文獻】

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1 梁素萍;;我國國家審計與內(nèi)部審計關(guān)系的演進與完善[J];會計之友;2013年07期

相關(guān)博士學(xué)位論文 前1條

1 徐小平;中國現(xiàn)代農(nóng)業(yè)合作社法律制度研究[D];西南政法大學(xué);2007年

相關(guān)碩士學(xué)位論文 前7條

1 劉安迪;基于利益相關(guān)者的和諧型內(nèi)部審計模式研究[D];長沙理工大學(xué);2010年

2 陳黨偉;合作社監(jiān)管法律問題研究[D];西南財經(jīng)大學(xué);2011年

3 范婧;農(nóng)業(yè)現(xiàn)代化進程中農(nóng)民專業(yè)合作社法律制度的健全之策[D];河南師范大學(xué);2011年

4 張超;法制與政府規(guī)制框架下的中國審計模式研究[D];黑龍江大學(xué);2011年

5 秦榮慶;我國國家審計定位與改革研究[D];北京交通大學(xué);2008年

6 宋士杰;基于利益相關(guān)者價值觀的內(nèi)部審計模式研究[D];長沙理工大學(xué);2008年

7 周麗;國家審計體制模式比較分析[D];中國政法大學(xué);2008年

本文編號：1906775