中俄审计制度比较研究

发布时间：2018-03-02 18:26

本文选题：俄罗斯审计　切入点：审计准则　出处：《厦门大学》2006年博士论文　论文类型：学位论文

【摘要】： 俄罗斯是转型经济国家的典型代表,转型经济下俄罗斯审计制度的变迁及相关的证券市场、公司治理的发展与变革,对我国审计制度的改革与发展具有重要的借鉴作用。本文对俄罗斯审计的起源、历史、发展、进程和现状进行一次梳理,并就若干重大问题与我国的审计体制进行比较研究,为学者们的后续研究奠定了基础。全文共四章: 第一章俄罗斯审计体系的形成和发展。首先概括介绍了俄罗斯的政治、经济、文化现状,并分析俄罗斯审计制度变革的背景;其次借鉴已有研究,以时间为序,对俄罗斯政府审计、独立审计及内部审计的历史发展为读者作了一次很好的梳理。第二章中俄政府审计比较。本章站在宏观视角、从审计体制分析入手,对两国政府审计的体制、法律法规、准则及内容进行比较分析,在此基础上分析中俄政府审计的异同点。第三章中俄独立审计比较。本章主要研究两国独立审计产生的背景、国际化进程,国际“四大”会计师事务所在两国的市场份额及其影响,结合转型经济下中俄产权改革进行比较;同时对两国独立审计法律法规、准则、道德规范进行分析比较。第四章中俄内部审计比较。本章在安永会计师事务所、俄罗斯内部审计协会、董事会协会、信息系统审计与控制协会做的三份调查问卷的基础上,对俄罗斯内部审计现状做了较为全面的分析,结合我国内部审计进行对比研究,从中发现中俄内部审计存在的问题及差异。本文主要创新在于,选题具有原创性,开辟了国际审计比较新的领域:即俄罗斯审计与中国审计的比较研究。俄罗斯和中国都是转型经济国家的典型代表,但两者的转型路径却有着明显的差异。与此相伴随的俄中审计体制的变迁及其所产生的社会经济后果无疑值得潜心研究,进而从差异分析中发现转型经济国家审计体制改革的历史经验与教训,为中国审计体制与实践的深入改革提供借鉴。
[Abstract]:Russia is a typical representative of countries with economies in transition. Under the transition economy, the changes of Russian auditing system and related securities markets, the development and transformation of corporate governance, This paper reviews the origin, history, development, process and current situation of Russian auditing, and makes a comparative study on some important issues with the audit system of our country. It lays a foundation for the further study of scholars. The full text consists of four chapters:. The first chapter is the formation and development of Russian audit system. Firstly, it introduces the current political, economic and cultural situation of Russia, and analyzes the background of the reform of Russian audit system. The historical development of Russian government audit, independent audit and internal audit is a good combing for readers. The second chapter compares Chinese and Russian government audit. This chapter, from the macro perspective, analyzes the auditing system, laws, regulations, standards and contents of the two countries. On this basis, the similarities and differences between Chinese and Russian government audit are analyzed. Chapter three is the comparison of independent audit between China and Russia. This chapter mainly studies the background of independent audit in the two countries, the process of internationalization, the market share of international "big four" accounting firms in the two countries and its influence. Comparing the property right reform between China and Russia under the transition economy, analyzing and comparing the independent audit laws, regulations, standards and ethics between the two countries. 4th chapter Sino-Russian internal audit comparison. This chapter is in Ernst & Young Accounting firm. On the basis of three questionnaires made by the Russian Association of Internal Audit, the Association of Board of Directors and the Association of Information system Audit and Control, this paper makes a relatively comprehensive analysis of the present situation of Russian internal audit, and makes a comparative study on the internal audit of our country. From this we can find the problems and differences of internal audit between China and Russia. The main innovation of this paper is that the topic is original and has opened up a relatively new field of international audit: namely, the comparative study of Russian audit and Chinese audit. Russia and China are both typical representatives of countries with economies in transition. However, there are obvious differences in the transition path between the two countries. The accompanying changes of Russian and Chinese audit system and its social and economic consequences are undoubtedly worth studying. From the analysis of the differences, the author finds out the historical experience and lessons of the reform of the auditing system in the countries with economies in transition, which provides a reference for the in-depth reform of the auditing system and practice in China.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.2

【引证文献】