市場(chǎng)經(jīng)濟(jì)條件下民間審計(jì)問(wèn)題的若干思考
發(fā)布時(shí)間：2018-12-11 02:24
【摘要】： 信息革命和網(wǎng)絡(luò)技術(shù)的發(fā)展，大大地加快了世界經(jīng)濟(jì)一體化的進(jìn)程。隨著我國(guó)加入世界經(jīng)濟(jì)貿(mào)易組織，將加快社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的不斷完善，客觀上需要大發(fā)展注冊(cè)會(huì)計(jì)師事業(yè)，國(guó)際資本一體化帶來(lái)了會(huì)計(jì)市場(chǎng)的一體化，這不僅為我國(guó)注冊(cè)會(huì)計(jì)師提供了更為廣闊的執(zhí)業(yè)領(lǐng)域，也對(duì)中國(guó)注冊(cè)會(huì)計(jì)師提出了更高的執(zhí)業(yè)要求。這促使我們必須加強(qiáng)對(duì)注冊(cè)會(huì)計(jì)師審計(jì)也就是民間審計(jì)問(wèn)題的研究，以便更好地與國(guó)際慣例接軌。本文主要從審計(jì)環(huán)境與民間審計(jì)、目前我國(guó)民間審計(jì)存在的主要問(wèn)題及成因分析、解決民間審計(jì)問(wèn)題的思路與舉措以及我國(guó)民間審計(jì)的改革取向和未來(lái)走勢(shì)等四個(gè)方面進(jìn)行了研究。 一、審計(jì)環(huán)境與民間審計(jì) 我們?cè)谘芯繉徲?jì)理論時(shí)，絕不能抽象地、孤立地僅僅對(duì)審計(jì)本身加以研究，而是運(yùn)用系統(tǒng)理論的思維方式，將審計(jì)視為一個(gè)系統(tǒng)，并將其放在其所處的特定時(shí)間和空間環(huán)境中進(jìn)行研究，才可能比較合理地揭示審計(jì)發(fā)展規(guī)律，促進(jìn)審計(jì)目標(biāo)實(shí)現(xiàn)。為此，我們研究市場(chǎng)經(jīng)濟(jì)條件下的民間審計(jì)，應(yīng)研究審計(jì)環(huán)境。民間審計(jì)與一定時(shí)期社會(huì)經(jīng)濟(jì)生產(chǎn)力水平、政治體制、法律制度、經(jīng)濟(jì)發(fā)展、社會(huì)文化等諸多因素密切相關(guān)。通過(guò)對(duì)民間審計(jì)環(huán)境的研究，不但能了解和掌握環(huán)境是如何直接和間接地影響民間審計(jì)的發(fā)展，而且能充分把握在不同環(huán)境下民間審計(jì)發(fā)展的脈胳和時(shí)代特征。 1．民間審計(jì)環(huán)境因素分析 民間審計(jì)環(huán)境分為宏觀環(huán)境和微觀環(huán)境兩個(gè)方面，宏觀環(huán)境又稱外部環(huán)境，包括政治環(huán)境、經(jīng)濟(jì)環(huán)境、法律環(huán)境和文化環(huán)境等。微觀環(huán)境也稱為內(nèi)部環(huán)境，包括會(huì)計(jì)師事務(wù)所及其收益與市場(chǎng)狀況、注冊(cè)會(huì)計(jì)師協(xié)會(huì)及自律情況、審計(jì)方法、程序、被審單位、審計(jì)信息使用者等。在此，僅對(duì)宏觀環(huán)境因素進(jìn)行分析。 (1)政治環(huán)境因素。政治對(duì)社會(huì)生活的影響無(wú)孔不入，民間審計(jì)作為社會(huì)生活 的一部分，無(wú)法避免受到來(lái)自政治環(huán)境因素的影響。一個(gè)國(guó)家的國(guó)體和政體決定審計(jì) 的地位、性質(zhì)和職能的發(fā)揮． （2）經(jīng)濟(jì)環(huán)境困素．審計(jì)是經(jīng)濟(jì)發(fā)展到一定階段的必然產(chǎn)物，任何一個(gè)國(guó)家審 計(jì)的友展都必須適應(yīng)經(jīng)濟(jì)發(fā)展水平要求．市場(chǎng)經(jīng)濟(jì)的發(fā)展，所有權(quán)和經(jīng)營(yíng)權(quán)的分離， 使民間審計(jì)應(yīng)運(yùn)而生，這也是經(jīng)濟(jì)基礎(chǔ)起決定作用的具體體現(xiàn)。 （3）法律環(huán)境困素。法律是建立審計(jì)制度的依據(jù)，依法審計(jì)是審計(jì)監(jiān)督的顯著 特點(diǎn)，也為民間審計(jì)的實(shí)現(xiàn)提供了法律保障。 （4）文化環(huán)境因素。文化素質(zhì)的提高促進(jìn)社會(huì)民主意識(shí)、廉潔意識(shí)的加強(qiáng)，促 進(jìn)審計(jì)的發(fā)展，提高信息的可信性。 2．民間審計(jì)與審計(jì)環(huán)境的關(guān)系 民間審計(jì)與其所依存的客觀環(huán)境之間存在者密切的關(guān)系，有什么樣的社會(huì)經(jīng)濟(jì)環(huán) 境就有什么樣的民間審計(jì)模式，社會(huì)經(jīng)濟(jì)環(huán)境各因素制約著民間審計(jì)的具體內(nèi)容。主 要體現(xiàn)在審計(jì)目標(biāo)上，民間審計(jì)的管理體制、審計(jì)準(zhǔn)則的制定與實(shí)施，信息披露乃至 審計(jì)報(bào)告制度都圍繞審計(jì)目標(biāo)運(yùn)轉(zhuǎn)，社會(huì)經(jīng)濟(jì)環(huán)境從而通過(guò)審計(jì)目標(biāo)的實(shí)現(xiàn)來(lái)制約民 間審計(jì)的具體內(nèi)客。 3．市場(chǎng)經(jīng)濟(jì)與民間審計(jì)的相互關(guān)系 市場(chǎng)經(jīng)濟(jì)的基本特征是資源配置市場(chǎng)化，生產(chǎn)社會(huì)化、管理科學(xué)化和宏觀調(diào)控Jbl 接化。維系市場(chǎng)經(jīng)濟(jì)有序運(yùn)轉(zhuǎn)主要依賴于兩個(gè)方面：一是完善的法律制度，二是可靠 的信息，前者是前提，后者是基礎(chǔ)。民間審計(jì)的基本職能是鑒證、評(píng)價(jià)，獨(dú)立、客觀、 公正是其基本特征，使得民間審計(jì)在市場(chǎng)經(jīng)濟(jì)中能發(fā)揮巨大作用。 4．世界經(jīng)濟(jì)一休化與民間審計(jì)創(chuàng)新 我國(guó)加入世貿(mào)組織，將促使會(huì)計(jì)市場(chǎng)的國(guó)際一體化，對(duì)民間審計(jì)既面臨機(jī)遇，，又 必須迎接挑戰(zhàn)，促使我國(guó)的民間審計(jì)必須具有完全的獨(dú)立性和公共性、會(huì)計(jì)師事務(wù)所 向規(guī)�；l(fā)展、民間審計(jì)執(zhí)業(yè)人員的素質(zhì)趨于完美化、防范審計(jì)風(fēng)險(xiǎn)能力力叫雖等方面 做好自身的努力，才能適應(yīng)世界經(jīng)濟(jì)一體化的要求。 2 1 二、目前我國(guó)民間審計(jì)存在的主要問(wèn)題及成因分析 在分析了民間審計(jì)與審計(jì)環(huán)境的相互關(guān)系后，來(lái)進(jìn)一步分析研究在市場(chǎng)經(jīng)濟(jì)的條 件下，我國(guó)民間審計(jì)目前存在的一些主要問(wèn)題及成因。 問(wèn)題一：執(zhí)業(yè)人員職業(yè)道德水平整體不高 民間審計(jì)執(zhí)業(yè)人員的職業(yè)道德水平不高主要表現(xiàn)為：執(zhí)業(yè)不規(guī)范、采取各種不正 當(dāng)手段招纜客戶、承接不能肚任的業(yè)務(wù)、泄漏客戶的商業(yè)秘密等。原因是民間審計(jì)執(zhí) 業(yè)環(huán)境差，執(zhí)業(yè)人員自身要求不高以及法
[Abstract]:The development of information revolution and network technology has greatly accelerated the process of world economic integration. With China's accession to the world economic system, it will speed up the continuous improvement of the socialist market economic system, objectively require the development of CPA's cause, and the integration of the international capital brings the integration of the accounting market. This is not only a broader field of practice for Chinese certified public accountants, but also a higher practice requirement for Chinese certified public accountants. This has led to the need to strengthen the study of the audit of certified public accountants, which is the issue of civil audit, in order to better integrate with international practice. This paper, from the auditing environment and the civil audit, studies the main problems and the causes of the civil audit in our country, the thinking and the measures to solve the problem of the civil audit, and the reform orientation and the future trend of the civil audit in our country. I....... The auditing environment and the civil audit, when we study the auditing theory, must not abstract, isolate and study the audit itself, but use it. It is only possible to compare the system theory with the way of thinking, to consider the audit as a system, and to study it in a specific time and space environment at which it is located To reveal the law of the audit development and to promote the achievement of the audit objectives. To this end, we study the market In the field of civil audit, the auditing environment should be studied. The level of social and economic productivity, the political system and the legal system of the society in a certain period should be studied. It is closely related to many factors such as economic development, social culture and so on. Through the research on the environment of the folk audit, it is not only able to understand and master how the environment affects the development of the civil audit directly and indirectly, but also can be fully grasped. The Development of Civil Audit in Different Environment 1. The analysis of the civil audit environment by the folk audit environmental factors into the macro environment and the micro-ring In two aspects, the macro-environment is also called the external environment, including the political environment, the economic environment, the legal environment and the cultural environment, etc. The micro-environment is also called the internal environment, including the accounting firm and its income and Market situation, CPA association and self-discipline conditions, methods of auditing, procedures, The audited unit, the audit information user, etc. Here, only the macro environmental factors Analysis. (1) Political environment The effect of politics on social life has no holes. Non-entry, civil audit as a social life Part of it, it can't be avoided from politics. The influence of environmental factors. The state and government of a country. the status of a decision to be audited Quality and function. (2) Economic environment sleepy. The audit is an economic development to a certain extent The inevitable product of the stage, any national trial The company's friends show must meet the requirements of the economic development level. The market economic development, ownership and The separation of the management rights enables the civilian audit to be carried out. It's also a decision-making tool for the economic base. the body is embodied. (3) The legal environment is sleepy. The law is the basis of the establishment of the audit system, and the audit according to law is a significant part of the audit supervision. It also provides legal guarantee for the implementation of the civil audit. (4) Cultural environment factors. The improvement of the cultural quality promotes the consciousness of social democracy and the strengthening of the integrity awareness. To promote the development of the audit and to improve the credibility of the information. 2. Civil audit and audit the relationship between the environment and the people What kind of social and economic ring is there is a close relationship between the internal audit and the objective environment it depends on What kind of folk auditing mode is in the context, the various factors of the social and economic environment restrict the civil audit The main content of the main body is the main content. The management system and the trial of the civil audit should be reflected in the audit objectives The formulation and implementation of the accounting standards, the disclosure of information and even the audit report The system of information is about the operation of the audit target, and the society is The specific internal audit is restricted by the implementation of the audit target. Guest. 3. The relationship between the market economy and the civil audit The basic characteristics of the market economy are the market of resource allocation, the socialization of production, the scientific management and the macro-control Jbl. Conghua. Maintain the orderly operation of the market economy main to It depends on two aspects: one is the perfect legal system, and two are reliable Information on the former is the premise that the latter is the basis. The basic functions of the civil audit It's authentication, evaluation, independent, objective, public. It is its basic characteristic that the civil audit is in the market The Development of the World Economy and the Creation of the Folk Audit China's accession to the World Trade Organization (WTO) will prompt the State of the accounting market Inter-ethnic integration, to the folk The audit is both an opportunity and an opportunity.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.43
本文編號(hào)：2371683
[Abstract]:The development of information revolution and network technology has greatly accelerated the process of world economic integration. With China's accession to the world economic system, it will speed up the continuous improvement of the socialist market economic system, objectively require the development of CPA's cause, and the integration of the international capital brings the integration of the accounting market. This is not only a broader field of practice for Chinese certified public accountants, but also a higher practice requirement for Chinese certified public accountants. This has led to the need to strengthen the study of the audit of certified public accountants, which is the issue of civil audit, in order to better integrate with international practice. This paper, from the auditing environment and the civil audit, studies the main problems and the causes of the civil audit in our country, the thinking and the measures to solve the problem of the civil audit, and the reform orientation and the future trend of the civil audit in our country. I....... The auditing environment and the civil audit, when we study the auditing theory, must not abstract, isolate and study the audit itself, but use it. It is only possible to compare the system theory with the way of thinking, to consider the audit as a system, and to study it in a specific time and space environment at which it is located To reveal the law of the audit development and to promote the achievement of the audit objectives. To this end, we study the market In the field of civil audit, the auditing environment should be studied. The level of social and economic productivity, the political system and the legal system of the society in a certain period should be studied. It is closely related to many factors such as economic development, social culture and so on. Through the research on the environment of the folk audit, it is not only able to understand and master how the environment affects the development of the civil audit directly and indirectly, but also can be fully grasped. The Development of Civil Audit in Different Environment 1. The analysis of the civil audit environment by the folk audit environmental factors into the macro environment and the micro-ring In two aspects, the macro-environment is also called the external environment, including the political environment, the economic environment, the legal environment and the cultural environment, etc. The micro-environment is also called the internal environment, including the accounting firm and its income and Market situation, CPA association and self-discipline conditions, methods of auditing, procedures, The audited unit, the audit information user, etc. Here, only the macro environmental factors Analysis. (1) Political environment The effect of politics on social life has no holes. Non-entry, civil audit as a social life Part of it, it can't be avoided from politics. The influence of environmental factors. The state and government of a country. the status of a decision to be audited Quality and function. (2) Economic environment sleepy. The audit is an economic development to a certain extent The inevitable product of the stage, any national trial The company's friends show must meet the requirements of the economic development level. The market economic development, ownership and The separation of the management rights enables the civilian audit to be carried out. It's also a decision-making tool for the economic base. the body is embodied. (3) The legal environment is sleepy. The law is the basis of the establishment of the audit system, and the audit according to law is a significant part of the audit supervision. It also provides legal guarantee for the implementation of the civil audit. (4) Cultural environment factors. The improvement of the cultural quality promotes the consciousness of social democracy and the strengthening of the integrity awareness. To promote the development of the audit and to improve the credibility of the information. 2. Civil audit and audit the relationship between the environment and the people What kind of social and economic ring is there is a close relationship between the internal audit and the objective environment it depends on What kind of folk auditing mode is in the context, the various factors of the social and economic environment restrict the civil audit The main content of the main body is the main content. The management system and the trial of the civil audit should be reflected in the audit objectives The formulation and implementation of the accounting standards, the disclosure of information and even the audit report The system of information is about the operation of the audit target, and the society is The specific internal audit is restricted by the implementation of the audit target. Guest. 3. The relationship between the market economy and the civil audit The basic characteristics of the market economy are the market of resource allocation, the socialization of production, the scientific management and the macro-control Jbl. Conghua. Maintain the orderly operation of the market economy main to It depends on two aspects: one is the perfect legal system, and two are reliable Information on the former is the premise that the latter is the basis. The basic functions of the civil audit It's authentication, evaluation, independent, objective, public. It is its basic characteristic that the civil audit is in the market The Development of the World Economy and the Creation of the Folk Audit China's accession to the World Trade Organization (WTO) will prompt the State of the accounting market Inter-ethnic integration, to the folk The audit is both an opportunity and an opportunity.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.43
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 劉大賢;簡(jiǎn)論上市公司內(nèi)部控制信息的披露[J];審計(jì)理論與實(shí)踐;2000年04期
本文編號(hào)：2371683
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