本文選題：柔性 + 社會審計系統(tǒng)�。� 參考：《武漢理工大學》2007年博士論文

【摘要】： 隨著社會經(jīng)濟、科學技術(shù),尤其是信息技術(shù)的迅猛發(fā)展,社會審計系統(tǒng)無論是內(nèi)部系統(tǒng)還是外部條件——審計環(huán)境都處于動態(tài)變化之中,環(huán)境的變化加劇和系統(tǒng)無序化程度的加強使社會審計系統(tǒng)面臨著極大的不確定性,即風險增大。因此,社會審計系統(tǒng)柔性作為一種應對審計環(huán)境的變化和處理系統(tǒng)不確定性、駕馭審計風險、確保審計質(zhì)量及提高審計決策效率的有效的、重要的方法,它既是社會審計主體在其行為活動中的一種客觀存在的內(nèi)在特性,也是注冊會計師行業(yè)適應審計環(huán)境、管理審計風險的一種現(xiàn)實工具;系統(tǒng)、深入地探究社會審計系統(tǒng)柔性的客觀規(guī)律,具有十分重要的理論參考價值和現(xiàn)實意義。 本文沿著社會審計系統(tǒng)柔性的基本概念——柔性生成機理——柔性動力——柔性的辨識、測度與評價——柔性水平的抉擇——柔性的改善策略——柔性的實證檢驗這一邏輯主線,綜合運用系統(tǒng)柔性、現(xiàn)代審計、系統(tǒng)論和權(quán)變管理等理論與方法,對社會審計系統(tǒng)柔性機理進行了系統(tǒng)研究。通過分析研究,構(gòu)建了社會審計系統(tǒng)柔性生成過程圖,并深入研究了社會審計系統(tǒng)柔性動力、有效識別、測度和評價、最佳水平抉擇等問題,揭示了社會審計系統(tǒng)柔性的特征和基本規(guī)律,并探究了改善社會審計柔性的策略及對其有效性進行了實證檢驗。全文具體框架如下: 第1章是關(guān)于研究目的、研究背景、研究意義、研究內(nèi)容以及研究方法的一般介紹;第2章主要介紹了本文理論基礎(chǔ)的系統(tǒng)柔性理論、相關(guān)審計理論、系統(tǒng)論和權(quán)變理論;第3章首先界定柔性、社會審計系統(tǒng)的定義及特征,在此基礎(chǔ)上對影響社會審計系統(tǒng)柔性的要素進行剖析,并透視其整合一體化的生成模式,對社會審計系統(tǒng)柔性的有效運行機制進行分析,并對社會審計系統(tǒng)柔性的效用進行闡述;第4章在定性概述社會審計系統(tǒng)柔性動力的基礎(chǔ)上,用數(shù)理語言對其進行描述,分析了影響社會審計系統(tǒng)柔性動力各要素間的邏輯關(guān)系,構(gòu)建了社會審計系統(tǒng)柔性動力的生成機理框架圖,并提出了提升系統(tǒng)柔性動力的策略;第5章主要把社會審計系統(tǒng)柔性的辨識作為其測度、評價與分析的基礎(chǔ),對其整個系統(tǒng)柔性的存在性、有效性進行剖析,提出了社會審計系統(tǒng)柔性的識別方法和途徑,歸納提煉出了社會審計系統(tǒng)柔性測度的原則、方法及其模型;并對成本效益原則約束下的社會審計系統(tǒng)柔性的有效性評價進行論述;第6章主要從社會審計系統(tǒng)柔性水平的四個維度特性分析出發(fā),運用經(jīng)濟學原理說明和分析社會審計系統(tǒng)柔性最佳水平的抉擇;第7章基于社會審計系統(tǒng)柔性的影響因素的邏輯視角,從強化組織治理、整合內(nèi)部資源、完善運行機制、提升決策效率和凈化審計環(huán)境等方面論述了改善社會審計系統(tǒng)柔性的策略;第8章主要從社會審計系統(tǒng)柔性的特征下的市場表征和影響因素兩個層面,運用相關(guān)數(shù)據(jù),通過設(shè)立假設(shè)、建立模型的規(guī)范實證研究方法對社會審計系統(tǒng)柔性進行了經(jīng)驗檢驗;第9章主要是全文總結(jié)與研究展望。
[Abstract]:With the rapid development of social economy, science and technology, especially information technology, the auditing environment of the social audit system is changing dynamically, both internal and external conditions. The intensification of the environment and the strengthening of the degree of disordering of the system make the social audit system face great uncertainty, that is, the risk increases. Therefore, the flexibility of the social audit system is an important method to cope with the changes in the audit environment and to deal with the uncertainty of the system, to control the audit risk, to ensure the audit quality and to improve the efficiency of the audit decision. It is not only an objective inherent characteristic of the social audit subject in its activities, but also a CPA bank. It is a practical tool to adapt to the audit environment and manage the audit risk; it is of great theoretical reference value and practical significance to systematically explore the objective law of the flexibility of the social audit system.
This paper follows the basic concept of flexibility of social audit system - Flexible generation mechanism - Flexible dynamics - flexibility identification, measurement and evaluation - flexibility level choice - Flexible improvement strategy - Flexible empirical test, the logical line of flexibility, modern audit, system theory and contingency management. The flexible mechanism of the social audit system is systematically studied and studied. Through the analysis and research, the flexible generating process diagram of the social audit system is constructed, and the flexible dynamics of the social audit system, the effective identification, the measurement and evaluation, the best choice of the level and so on are deeply studied, and the characteristics and basic rules of the flexibility of the social audit system are revealed. It also explores the strategies for improving the flexibility of social audit and empirically examines its effectiveness.
The first chapter is about the purpose of research, the background, the significance, the content and the general introduction of the research methods; the second chapter mainly introduces the theory of system flexibility, the related audit theory, the system theory and the theory of contingency, and the third chapter defines the definition and characteristics of the flexibility, the social audit system and the influence society on this basis. The factors of the flexibility of the audit system are analyzed, and the formation mode of the integration integration is analyzed, the effective operation mechanism of the social audit system flexibility is analyzed, and the utility of the flexibility of the social audit system is expounded. The fourth chapter describes it with the mathematical language on the basis of the qualitative overview of the flexible motivation of the social audit system. This paper analyzes the logical relationship between the factors affecting the flexible motivation of the social audit system, constructs a framework diagram of the generation mechanism of the flexible power of the social audit system, and puts forward the strategy to improve the flexible power of the system. The fifth chapter mainly regards the identification of the flexibility of the social audit system as its measure, the basis of evaluation and analysis, and the flexibility of the system. The existence and effectiveness are analyzed, and the methods and ways to identify the flexibility of the social audit system are put forward. The principles, methods and models of the flexible measure of the social audit system are summarized, and the effectiveness evaluation of the flexibility of the social audit system under the cost benefit principle is discussed. The sixth chapter is mainly from the social audit system. On the basis of the analysis of the four dimensional characteristics of the sexual level, the choice of the optimal level of the flexibility of the social audit system is explained and analyzed with the principle of economics. The seventh chapter is based on the logical perspective of the factors affecting the flexibility of the social audit system, and from strengthening the organizational governance, integrating the internal resources, perfecting the transportation mechanism, improving the efficiency of decision-making and purifying the auditing environment. The strategy of improving the flexibility of the social audit system is discussed. The eighth chapter is mainly from the two aspects of the market representation and influencing factors of the flexibility of the social audit system. By using the relevant data, the empirical method of establishing a model by setting up a hypothesis and establishing a model is used to test the flexibility of the social audit system, and the ninth chapter is the full text. Conclusion and research prospect.

【學位授予單位】：武漢理工大學
【學位級別】：博士
【學位授予年份】：2007
【分類號】：F239.4;F224

【引證文獻】

相關(guān)期刊論文 前1條

1 張艷;;社會審計系統(tǒng)剛性和柔性的融合[J];企業(yè)家天地;2012年01期

相關(guān)碩士學位論文 前4條

1 李旭英;審計信息產(chǎn)權(quán)作用機理研究[D];長沙理工大學;2010年

2 葛群;公路建設(shè)項目跟蹤審計方式及機制研究[D];長沙理工大學;2011年

3 潘利梅;大型工程項目跟蹤審計規(guī)范研究[D];長沙理工大學;2011年

4 張艷;公司內(nèi)部審計系統(tǒng)剛?cè)狁詈仙蓹C理研究[D];長沙理工大學;2012年

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本文編號：1810890