本文選題：潘序倫 + 審計(jì)思想　； 參考：《鄭州大學(xué)》2017年碩士論文

【摘要】：潘序倫(1893-1985),江蘇宜興人。我國(guó)杰出的會(huì)計(jì)學(xué)家、審計(jì)學(xué)家、教育家,被譽(yù)為“中國(guó)會(huì)計(jì)之父”。歷任立信會(huì)計(jì)師事務(wù)所主任,立信會(huì)計(jì)專科學(xué)校校長(zhǎng)、名譽(yù)校長(zhǎng),立信會(huì)計(jì)圖書用品社社長(zhǎng)。潘序倫作為中國(guó)現(xiàn)代會(huì)計(jì)事業(yè)的奠基人,在近代審計(jì)事業(yè)開拓和發(fā)展中扮演著重要的角色。潘序倫是近代中國(guó)審計(jì)學(xué)科奠基者之一,其審計(jì)思想產(chǎn)生有著鮮明的時(shí)代背景,民國(guó)時(shí)期政府審計(jì)機(jī)關(guān)日漸規(guī)范,審計(jì)條例逐漸完善,民間審計(jì)實(shí)務(wù)也不斷發(fā)展。傳統(tǒng)文化的積淀和國(guó)外求學(xué)的經(jīng)歷為其審計(jì)思想的產(chǎn)生奠定了思想基礎(chǔ),國(guó)內(nèi)審計(jì)業(yè)務(wù)的開展為其獨(dú)特審計(jì)思想提供現(xiàn)實(shí)依據(jù)。在潘序倫看來(lái),審計(jì)定義問(wèn)題中,審計(jì)要堅(jiān)持第三方人員進(jìn)行,確保審計(jì)的公信力,使審計(jì)真正具有糾察會(huì)計(jì)錯(cuò)誤,并對(duì)公司經(jīng)營(yíng)提出建議的作用。關(guān)于審計(jì)人員的職業(yè)道德問(wèn)題,潘氏首先厘清審計(jì)與會(huì)計(jì)的關(guān)系,認(rèn)為雖然在當(dāng)時(shí)的國(guó)內(nèi)背景下,審計(jì)與會(huì)計(jì)從業(yè)者相重疊,但審計(jì)仍是獨(dú)立于會(huì)計(jì)之外的一門學(xué)科,審計(jì)人員應(yīng)具有以誠(chéng)信為核心的職業(yè)道德修養(yǎng)。在討論審計(jì)實(shí)務(wù)問(wèn)題時(shí),潘氏在結(jié)合西方審計(jì)分類方法和國(guó)內(nèi)現(xiàn)實(shí)的基礎(chǔ)上,認(rèn)為審計(jì)方法的選取應(yīng)該視審計(jì)對(duì)象及審計(jì)目的不同,多種方法相結(jié)合。具體到制定審計(jì)過(guò)程時(shí),潘氏將審計(jì)分為事前、事中、事后三步來(lái)討論具體的審計(jì)程序,并分門別類羅列各項(xiàng)的原則方法及注意事項(xiàng),具有較強(qiáng)的可操作性。實(shí)用性強(qiáng)是潘序倫審計(jì)思想的一大特點(diǎn),潘氏結(jié)合自身實(shí)際操作和西方理論形成一套較為切實(shí)可行的審計(jì)方法。其中,潘氏認(rèn)為獨(dú)立性是審計(jì)發(fā)展的基礎(chǔ),而誠(chéng)信是審計(jì)的根本。總的來(lái)說(shuō),潘氏的審計(jì)思想重視審計(jì)的制度規(guī)范和審計(jì)人才的培養(yǎng),推動(dòng)審計(jì)的良性發(fā)展,為我國(guó)現(xiàn)行審計(jì)制度提供了借鑒。
[Abstract]:Pan Xulun was born in Yixing, Jiangsu Province, from 1893 to 1985. Our country outstanding accountant, auditor, educator, be praised as "the father of Chinese accountant". He has been the director of Lixin accounting firm, the principal of Lixin Accounting College, the honorary principal, and the president of Lixin Accounting articles Agency. Pan Xulun, as the founder of modern accounting in China, plays an important role in the development and development of modern auditing. Pan Xulun is one of the founders of auditing discipline in modern China. His audit thought has a distinct background. During the period of the Republic of China, the government audit institutions became more and more standardized, the audit regulations were gradually improved, and the folk audit practice was developing. The accumulation of traditional culture and the experience of studying abroad have laid the ideological foundation for its audit thought. The development of domestic audit business provides the practical basis for its unique audit thought. In Pan Xulun's view, in the problem of audit definition, the audit should insist on the third party personnel, ensure the credibility of the audit, make the audit have the function of correcting the accounting error and putting forward the suggestion to the company management. On the issue of auditors' professional ethics, Pan first clarified the relationship between auditing and accounting, and held that although audit and accounting practitioners overlapped in the domestic context at that time, auditing was still a discipline independent of accounting. Auditors should have integrity as the core of professional ethics. In the discussion of audit practice, on the basis of combining western audit classification methods and domestic reality, Pan thinks that the selection of audit methods should be based on different audit objects and audit purposes, and various methods should be combined. When the audit process is formulated, Pan divides the audit into three steps: beforehand, in the matter and afterwards, discusses the concrete audit procedure, and classifies and lists the principles, methods and matters needing attention, which has strong maneuverability. The strong practicability is one of the characteristics of Pan Xulun's audit thought. Pan combines his own practical operation with the western theory to form a set of more feasible auditing methods. Among them, Pan believes that independence is the basis of audit development, and integrity is the basis of audit. In general, Pan's audit thought attaches importance to the system standardization of audit and the training of audit talents, promotes the benign development of audit, and provides a reference for the current audit system of our country.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;K258

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