本文選題：國家審計 + 審計準(zhǔn)則�。� 參考：《中國財政科學(xué)研究院》2016年博士論文

【摘要】：經(jīng)過30多年的探索和發(fā)展,具有中國特色的社會主義審計制度基本建成。近年來,隨著國家審計影響力不斷提升,審計機關(guān)依法行政的水平和能力提高,作為規(guī)范審計機關(guān)和審計人員行為的國家審計準(zhǔn)則,在國家審計服務(wù)干國家治理體系和治理能力現(xiàn)代化中發(fā)揮著越來越重要的作用。開展國家審計準(zhǔn)則變遷研究,探索其變遷規(guī)律,可以豐富國家審計準(zhǔn)則理論,拓寬國家審計準(zhǔn)則的理論基礎(chǔ),也可為未來準(zhǔn)則變遷提供理論依據(jù)。研究結(jié)果發(fā)現(xiàn),最高審計機關(guān)在國家審計準(zhǔn)則變遷的路徑依賴中發(fā)揮主導(dǎo)作用,其變遷過程是對受托責(zé)任評價能力不斷提高的過程,體現(xiàn)了對績效和責(zé)任的追求不斷提高,適應(yīng)了國家治理需求的變化。本文采用規(guī)范研究和比較研究相結(jié)合,以規(guī)范研究為基礎(chǔ),比較研究為支撐,建立起準(zhǔn)則變遷的研究框架。本文通過對國家審計準(zhǔn)則的定位和作用、發(fā)展變化、實踐應(yīng)用等方面研究成果的國內(nèi)外文獻回顧,發(fā)現(xiàn)這些文獻對國家審計準(zhǔn)則的變遷過程沒有系統(tǒng)梳理,研究基礎(chǔ)采用經(jīng)濟學(xué)較多,研究方法有限,側(cè)重某一方面問題等不足。同時,為后續(xù)研究的需要,本文對國家審計準(zhǔn)則的內(nèi)涵及作用、制度變遷的內(nèi)涵及形式等概念進行界定,對制度變遷理論和國家治理理論的主要觀點進行梳理,并介紹了這兩個理論在國家審計理論中的運用和發(fā)展情況。在構(gòu)建國家審計準(zhǔn)則變遷框架過程中,本文從供給、需求和均衡三個角度對國家審計準(zhǔn)則變遷的動因進行了理論分析,供給方面包括供給成本和供給收益,需求方面從降低審計風(fēng)險、經(jīng)濟社會發(fā)展需要和保障工作權(quán)益需要三個方面,而國家審計準(zhǔn)則均衡是一種不常見的偶然狀態(tài),不均衡是常態(tài)。在分析變遷過程中,本文從時間角度來看,將變遷過程劃分為萌芽階段、探索階段、發(fā)展階段和完善階段,對每個階段準(zhǔn)則進展情況進行了描述性分析,并對各個階段準(zhǔn)則特點進行歸納；從內(nèi)容角度上看,主要從一般準(zhǔn)則、審計證據(jù)、審計職業(yè)道德、審計方案、審計質(zhì)量控制和審計報告六個方面,對各部分在準(zhǔn)則體系中的地位和主要內(nèi)容分析介紹基礎(chǔ)上,比較其在各個階段的變化情況,并歸納出變遷特點。本文對變遷過程運用制度及制度變遷理論發(fā)現(xiàn),審計機關(guān)作為變遷主體,具有節(jié)約制度變遷成本、及時滿足經(jīng)濟社會發(fā)展對審計準(zhǔn)則的需要和體現(xiàn)各利益相關(guān)者利益的特點,我國國家審計準(zhǔn)則具有以強制性制度變遷為主誘致性制度變遷為輔、采取漸進式變遷的方式、路徑依賴性強、與國際接軌和趨同等特點。在國際比較中,本文選擇了具有代表性的世界審計組織和美國,在對其準(zhǔn)則的基本框架和主要內(nèi)容概括、變遷的過程及原因、變遷特點等進行介紹和分析的基礎(chǔ)上,發(fā)現(xiàn)審計獨立性在國家審計準(zhǔn)則中始終是強調(diào)的重點,注意強調(diào)與注冊會計師審計和內(nèi)部審計的兼容性,在制定方向的選擇上各有利弊等啟示,對我國國家審計準(zhǔn)則變遷具有一定的借鑒意義。從準(zhǔn)則變遷影響因素來看,本文將其分為內(nèi)部動力和外部動力。在內(nèi)部動力方面,變遷主體在國家審計準(zhǔn)則變遷中發(fā)揮主觀能動作用,體現(xiàn)在對國家審計及其準(zhǔn)則認識的不斷提高,采用學(xué)術(shù)關(guān)注度作為替代變量,發(fā)現(xiàn)學(xué)術(shù)關(guān)注度與國家審計準(zhǔn)則變遷過程密切相關(guān)：審計目標(biāo)的演變決定了國家審計準(zhǔn)則變遷的方向,在國家審計的各層次目標(biāo)中,現(xiàn)實目標(biāo)是不同的,在經(jīng)濟發(fā)展的各個階段,現(xiàn)實目標(biāo)的演變過程體現(xiàn)在國家審計準(zhǔn)則變遷中。在外部動力方面,審計準(zhǔn)則變遷過程中各個階段的審計實踐,都對準(zhǔn)則變遷起到了直接推動作用；隨著技術(shù)方法的進步,審計準(zhǔn)則在各個階段都及時作出調(diào)整,應(yīng)對信息化的挑戰(zhàn),為實踐發(fā)展提供制度保障；在財政體制改革與國家審計的互動發(fā)展中,國家審計準(zhǔn)則在各個階段都起到了橋梁和紐帶作用；與國家審計密切相關(guān)的會計準(zhǔn)則和審計準(zhǔn)則規(guī)范化,國家審計準(zhǔn)則在各個階段都吸收了他們的有益經(jīng)驗和做法。在準(zhǔn)則變遷效果檢驗中,本文采用了審計項目質(zhì)量和審計結(jié)果作為參考指標(biāo)。在對審計項目質(zhì)量的影響分析中,以1996年至2013年審計署審計項目質(zhì)量檢查為樣本,通過對43份檢查報告進行統(tǒng)計分析,與審計準(zhǔn)則變遷各階段對比,發(fā)現(xiàn)國家審計準(zhǔn)則變遷對審計項目質(zhì)量影響明顯;在對審計結(jié)果的影響分析中,以1993至2013年審計署審計結(jié)果統(tǒng)計數(shù)據(jù)為樣本,發(fā)現(xiàn)準(zhǔn)則變遷對審計成果利用、審計處理結(jié)果落實情況、審計機關(guān)移送處理事項、審計機關(guān)審計(調(diào)查)單位數(shù)等指標(biāo)影響明顯。我國現(xiàn)行國家審計準(zhǔn)則需要適應(yīng)環(huán)境變化、促進審計工作發(fā)展,在突出依法審計、保障審計獨立性、規(guī)范成果利用等方面形成了自身的特點,并在服務(wù)國家治理的過程中從構(gòu)建行為規(guī)范體系、推動責(zé)任政府建立、加強權(quán)力運行監(jiān)督等方面有獨特的實現(xiàn)路徑,但在結(jié)構(gòu)設(shè)計上和實踐運行中還存在不足。在新常態(tài)下,隨著國家治理需求,審計目標(biāo)的調(diào)整,審計實踐的探索發(fā)展,建立現(xiàn)代財政制度的要求,計算機技術(shù)的新發(fā)展等,都需要國家審計準(zhǔn)則及時跟進。對于未來國家審計準(zhǔn)則的發(fā)展,既要國家治理引領(lǐng),凸顯中國國家審計特色,又要合理借鑒先進經(jīng)驗,探索建立國家審計準(zhǔn)則運行情況跟蹤評價機制,掌握國家審計準(zhǔn)則的適用程度,并選擇適合我國國情的變遷方式。
[Abstract]:After more than 30 years of exploration and development, the socialist audit system with Chinese characteristics has been basically completed. In recent years, with the continuous improvement of the influence of the state audit, the level and ability of the audit institutions to be administrative in accordance with the law have been improved. As a national audit criterion for standardizing the behavior of audit institutions and auditors, the state audit service has dried up the national governance system. It is playing a more and more important role in the modernization of governance ability. To carry out the research on the change of national auditing standards and to explore the law of its vicissitude can enrich the theory of national auditing standards, broaden the theoretical basis of the national auditing standards and provide theoretical basis for the change of the future standards. The change process is the leading role in the path dependence, and its change process is the process of improving the evaluation ability of the accountability, which embodies the continuous improvement of the pursuit of performance and responsibility and adapts to the change of the national governance demand. This paper reviews the domestic and foreign literature review of the research achievements on the orientation and role of the national auditing standards, the development and change, the practical application and so on. It is found that these documents have not systematically combed the process of the change of the national audit standards, and the study of basic Mining Economics is more, the research methods are limited and a certain party is focused. At the same time, for the needs of the follow-up research, this paper defines the connotation and function of the national auditing standards, the concept of the connotation and form of the institutional change, and combs the main views of the system change theory and the state governance theory, and introduces the application and development of the two theories in the national audit theory. In the process of constructing the framework for the change of national audit standards, this paper analyzes the motivation of the changes of national audit standards from three angles of supply, demand and equilibrium. The supply side includes the supply cost and the supply income. The demand side is three aspects of reducing the audit risk, the needs of the economic and social development and the protection of the work rights and interests. In the process of analysis and change, this paper divides the process into the embryonic stage, the exploration stage, the development stage and the perfect stage, and makes a descriptive analysis on the progress of each stage, and carries out the characteristics of each stage criterion. From the content point of view, from six aspects of the general criteria, audit evidence, audit professional ethics, audit scheme, audit quality control and audit report, based on the analysis and introduction of the status and main contents of each part in the standard system, the changes in each order are compared and the change characteristics are summed up. It is found that the audit institutions, as the main body of change, can save the cost of institutional change, meet the needs of the economic and social development to the auditing standards and reflect the interests of all stakeholders in time. The national auditing standards of our country are supplemented by the compulsory institutional change as the main inducement of the institutional change. In the international comparison, this paper selects a representative world audit organization and the United States in the international comparison. On the basis of the introduction and analysis of the basic framework and main contents of the guidelines, the process and causes of the changes, the characteristics of the change, and so on, the audit has been found. Independence has always been the emphasis of the national auditing standards, emphasizing the compatibility with the audit of certified public accountants and internal audit, and having the advantages and disadvantages in the choice of the direction of formulation, which has some reference significance to the change of national audit standards in China. External power. In terms of internal power, the subject of change plays a subjective and dynamic role in the change of national auditing standards, which is reflected in the continuous improvement of national audit and its standards, and the use of academic attention as an alternative variable. It is found that academic concern is closely related to the process of changing the national auditing standards: the evolution of audit objectives has been determined. The direction of the change of national auditing standards is different in the goal of national audit at all levels. In every stage of economic development, the evolution process of the realistic goal is reflected in the change of national auditing standards. In the aspect of external power, the audit practice at various stages in the process of auditing standards change has played a direct role in the change of the standards. With the progress of technical methods, the auditing standards are adjusted in every stage to meet the challenge of information and provide system guarantee for the development of practice. In the interactive development of the financial system reform and the state audit, the national auditing standards have played a bridge and bond role in each stage; and the national audit is close to the state audit. The relevant accounting standards and auditing standards are standardized, and the national auditing standards have absorbed their useful experiences and practices at all stages. In the test of the effect of standard changes, the quality of audit projects and the results of audit are used as reference indicators. In the analysis of the impact of the quality of the audit projects, the audit office was examined from 1996 to 2013. The quality inspection of the project is the sample. Through the statistical analysis of 43 inspection reports and the comparison of the various stages of the audit criteria change, it is found that the changes of national audit standards have a significant impact on the quality of the audit projects. In the analysis of the impact of the audit results, the statistical data of the audit results from 1993 to 2013 are taken as samples, and the changes of the standards are found to be examined. The present state auditing standards of our country need to adapt to the changes of the environment, promote the development of the audit work, ensure the independence of the audit, and standardize the utilization of the results. The characteristics of the body, and in the process of service state governance, from the construction of the standard system of behavior, to promote the establishment of the responsible government and to strengthen the supervision of the operation of power, but there are still shortcomings in the structure design and practice. Under the new normal, the adjustment of the audit target and the exploration of the audit practice along with the needs of the state governance. The development, the requirements of modern financial system and the new development of computer technology need the timely follow-up of national auditing standards. For the development of future national auditing standards, we should not only lead the national governance, highlight the characteristics of China's national audit, but also use the advanced experience for reference, and explore the establishment of the tracking and evaluation mechanism of the operation of national audit standards. We should grasp the degree of applicability of the national auditing standards and choose the way of transition suitable for China's national conditions.

【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：博士
【學(xué)位授予年份】：2016
【分類號】：F239.44

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