【摘要】：社會審計系統(tǒng)柔性是社會審計系統(tǒng)適應(yīng)審計環(huán)境、有效地進行審計決策、處理審計事項等審計活動的一種系統(tǒng)內(nèi)在綜合調(diào)控力。其對于提高審計效率，確保審計質(zhì)量，駕馭審計風(fēng)險有著十分重要的理論和現(xiàn)實意義。本文以柔性理論及審計相關(guān)理論為理論基礎(chǔ)，演繹了審計理論結(jié)構(gòu)邏輯架構(gòu)下的社會審計系統(tǒng)柔性生成機理，揭示了基于連續(xù)一體化路徑的社會審計系統(tǒng)柔性運行機制；分別構(gòu)建了基于層次分析法的社會審計系統(tǒng)柔性測度模型和基于柔性影響因素的突變法評價模型；探討了提高社會審計系統(tǒng)柔性的方法和途徑。 本文共分五章對社會審計系統(tǒng)柔性的有關(guān)問題進行了探討。第一章分析了本文的研究背景，述評了國內(nèi)外對柔性及柔性應(yīng)用理論的研究狀況，并概述了本文的研究思路、研究方法以及本文的創(chuàng)新點；第二章闡述了本文研究的基礎(chǔ)理論，包括柔性理論、審計相關(guān)理論及權(quán)變理論；第三章剖析社會審計系統(tǒng)柔性的特征，演繹了審計理論結(jié)構(gòu)邏輯架構(gòu)下的社會審計系統(tǒng)柔性生成機理，揭示了基于連續(xù)一體化路徑的社會審計系統(tǒng)柔性運行機制；第四章構(gòu)建了基于層次分析法的社會審計系統(tǒng)柔性測度模型和基于柔性影響因素的突變法評價模型；第五章從社會審計組織結(jié)構(gòu)、社會審計主體管理水平以及審計技能三方面探討了提高社會審計系統(tǒng)柔性的途徑。 在以市場為主體對社會經(jīng)濟資源進行基礎(chǔ)配置，政府進行宏觀調(diào)控的模式導(dǎo)向下，社會審計是確保經(jīng)濟有序運行的一個重要環(huán)節(jié)和一種監(jiān)控機制。柔性理論在社會審計領(lǐng)域的應(yīng)用，對于提高審計主體適應(yīng)審計環(huán)境變化的能力、確保審計質(zhì)量、駕馭審計風(fēng)險、促進社會審計行業(yè)的良性發(fā)展有著重要的意義。文章旨在豐富和拓展社會審計系統(tǒng)行為理論，，并指導(dǎo)其實踐。
[Abstract]:The flexibility of the social audit system is a kind of comprehensive control power which adapts to the audit environment effectively carries out the audit decision and deals with the audit affairs and so on. It has very important theoretical and practical significance for improving audit efficiency, ensuring audit quality and controlling audit risk. Based on the flexible theory and audit theory, this paper deduces the flexible mechanism of social audit system under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. The flexible measure model of social audit system based on analytic hierarchy process (AHP) and the catastrophe evaluation model based on flexible influencing factors are constructed, and the methods and ways to improve the flexibility of social audit system are discussed. This paper discusses the flexibility of social audit system in five chapters. The first chapter analyzes the research background of this paper, reviews the domestic and foreign research status of flexibility and flexibility application theory, and summarizes the research ideas, research methods and innovative points of this paper. The second chapter describes the basic theory of this paper, including flexibility theory, audit theory and contingency theory; The third chapter analyzes the characteristics of social audit system flexibility, deduces the mechanism of social audit system flexibility generation under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. In chapter 4, the flexible measure model of social audit system based on analytic hierarchy process and the catastrophe evaluation model based on flexible influencing factors are constructed. The fifth chapter discusses the ways to improve the flexibility of social audit system from three aspects: the organizational structure of social audit, the management level of social audit subject and the auditing skills. Social auditing is an important link and a monitoring mechanism to ensure the orderly operation of the economy under the guidance of the basic allocation of social and economic resources with the market as the main body and the macro-control mode of the government. The application of flexible theory in the field of social audit is of great significance to improve the audit subject's ability to adapt to the change of audit environment, to ensure the audit quality, to control the audit risk and to promote the benign development of the social audit industry. The purpose of this paper is to enrich and expand the behavioral theory of social audit system and guide its practice.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 束繼東;公司內(nèi)部審計系統(tǒng)柔性研究[D];長沙理工大學(xué);2007年

本文編號：2391546