本文選題：潘序倫 + 審計思想��； 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。我國杰出的會計學(xué)家、審計學(xué)家、教育家,被譽(yù)為“中國會計之父”。歷任立信會計師事務(wù)所主任,立信會計專科學(xué)校校長、名譽(yù)校長,立信會計圖書用品社社長。潘序倫作為中國現(xiàn)代會計事業(yè)的奠基人,在近代審計事業(yè)開拓和發(fā)展中扮演著重要的角色。潘序倫是近代中國審計學(xué)科奠基者之一,其審計思想產(chǎn)生有著鮮明的時代背景,民國時期政府審計機(jī)關(guān)日漸規(guī)范,審計條例逐漸完善,民間審計實(shí)務(wù)也不斷發(fā)展。傳統(tǒng)文化的積淀和國外求學(xué)的經(jīng)歷為其審計思想的產(chǎn)生奠定了思想基礎(chǔ),國內(nèi)審計業(yè)務(wù)的開展為其獨(dú)特審計思想提供現(xiàn)實(shí)依據(jù)。在潘序倫看來,審計定義問題中,審計要堅持第三方人員進(jìn)行,確保審計的公信力,使審計真正具有糾察會計錯誤,并對公司經(jīng)營提出建議的作用。關(guān)于審計人員的職業(yè)道德問題,潘氏首先厘清審計與會計的關(guān)系,認(rèn)為雖然在當(dāng)時的國內(nèi)背景下,審計與會計從業(yè)者相重疊,但審計仍是獨(dú)立于會計之外的一門學(xué)科,審計人員應(yīng)具有以誠信為核心的職業(yè)道德修養(yǎng)。在討論審計實(shí)務(wù)問題時,潘氏在結(jié)合西方審計分類方法和國內(nèi)現(xiàn)實(shí)的基礎(chǔ)上,認(rèn)為審計方法的選取應(yīng)該視審計對象及審計目的不同,多種方法相結(jié)合。具體到制定審計過程時,潘氏將審計分為事前、事中、事后三步來討論具體的審計程序,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)可行的審計方法。其中,潘氏認(rèn)為獨(dú)立性是審計發(fā)展的基礎(chǔ),而誠信是審計的根本�？偟膩碚f,潘氏的審計思想重視審計的制度規(guī)范和審計人才的培養(yǎng),推動審計的良性發(fā)展,為我國現(xiàn)行審計制度提供了借鑒。
[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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;K258

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