本文關(guān)鍵詞：構(gòu)建國家審計(jì)理論框架的有關(guān)探討，由筆耕文化傳播整理發(fā)布。

構(gòu)建國家審計(jì)理論框架的有關(guān)探討

Preliminary Study on Building State Audit Theoretic Framework

[1] [2] [3]

Cai Chun Li Ming Bi Mingyue

西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院、中國政府審計(jì)研究中心,611130

文章摘要：為了進(jìn)一步深化審計(jì)理論研究,更好地推動(dòng)審計(jì)事業(yè)的科學(xué)發(fā)展,當(dāng)前我們亟需研究并逐步構(gòu)建起國家審計(jì)理論框架（結(jié)構(gòu)）。國家審計(jì)理論框架是指國家審計(jì)理論系統(tǒng)內(nèi)部各組成要素之間相互聯(lián)系、相互作用的方式或秩序,亦即國家審計(jì)理論系統(tǒng)內(nèi)部各要素之間的排列與組合形式。本文在分析了審計(jì)理論框架的涵義及其模式多樣性的基礎(chǔ)上,以公共受托經(jīng)濟(jì)責(zé)任為理論原點(diǎn),構(gòu)建了以＂審計(jì)本質(zhì)理論＂、＂審計(jì)假設(shè)理論＂、＂審計(jì)目標(biāo)理論＂等十大理論板塊為組成要素的圈層結(jié)構(gòu)式國家審計(jì)理論框架,繼而對(duì)中國特色的國家審計(jì)理論框架進(jìn)行了初步的探討。我們認(rèn)為,＂中國特色＂主要表現(xiàn)為中國特有的政治、經(jīng)濟(jì)、法律、文化和歷史等環(huán)境因素對(duì)國家審計(jì)理論框架中其他要素形成的獨(dú)特影響上。

Abstr：In order to further deepen the audit theory research and to better promote the scientific development of auditing, nowadays we should study and gradually build up the state audit theoretic framework （structure）. The state audit theoretic framework is the way in which the elements of the state audit theoretical system interrelated, namely the permutation and combination of the elements. In this paper, based on analyzing the implication and diversity of audit theoretic framework, we build a layer-structured state audit theoretic framework on the theoretical origin of public accountability. This layer-structured theoretic framework consists of ten elements such as audit essence theory, audit hypothesis theory, audit objective theory, etc. Then, we discuss the state audit theoretic framework＇s Chinese characteristics, and we suppose that the Chinese characteristics mainly reflected in the unique influences of China environmental factors, such as political, economic, legal, culture and history.

文章關(guān)鍵詞：

Keyword：:state audit, theoretic framework, theoretical origin, public accountability, Chinese characteristics

課題項(xiàng)目：國家自然科學(xué)基金全面上項(xiàng)目（71272246）的階段性成果; 西南財(cái)經(jīng)大學(xué)中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)資金（項(xiàng)目號(hào)：JBK1207059）的資助

作者信息：會(huì)員可見

  本文關(guān)鍵詞：構(gòu)建國家審計(jì)理論框架的有關(guān)探討，，由筆耕文化傳播整理發(fā)布。