社会主义市场经济体制下的审计模式研究

发布时间：2018-05-18 18:46

本文选题：社会主义市场经济 + 审计模式　；参考：《西北工业大学》2004年硕士论文

【摘要】： 随着社会主义市场经济不断发展，审计的监督作用显得尤为重要。中国审计制度恢复于改革开放初期，是在以经济建设为中心的思想指导下，为适应经济体制改革需要而建立的。它在搞活经济、维护财经纪律、提高经济效益、加强宏观调控和管理等方面发挥了重要作用。但现行审计模式基本上是在计划经济占主导地位的情况下建立的，植根于计划经济的土壤，必然在体系、体制建设、设计思路以及工作重点和方法等方面打上了计划经济的烙印。带着这些烙印，在市场经济体制下必然产生许多方面的不适应与不协调。因此，在建立社会主义市场经济体制的过程中必须对现行审计模式进行变革，将国家审计、民间审计和内部审计重新定位，重新建立审计监督机制，，调整内部结构关系，为社会主义市场经济建设服务。本文共分八章内容。第一章，从研究背景和意义出发，论述了在社会主义市场经济体制下对审计模式研究的必要性，并对目前国内外研究情况进行综述，介绍本文研究的内容、创新点及本文研究方法。第二章，论述了审计模式的基本理论，对审计模式的定义与特点，审计体系的层面分析，审计模式组成要素、框架结构以及审计模式的分类作了进一步论述。第三章，对审计模式影响要素进行了理性分析，主要从社会生产力因素、经济体制因素、政治体制因素、法律因素、文化传统和教育水平因素、国际经济融合与交往因素、会计财政金融税收制度等七方面进行了分析论证。第四章，回顾了我国审计模式的历史，同时指出现行审计模式实践上存在的主要问题。第五章，着重论述了我国审计模式的重构。首先，论述了我国审计模式重构的环境及理论基础和重构原则，同时对审计体系的总体设计进行论述，包括审计模式的组织体系、工作体系、要素体系的设计与分析。其次，对新型审计体系的可行性进行了分析，阐明了观点。第六、七、八章，主要论述了国家审计、民间审计、内部审计模式的构建，指出国家审计要对其管理体制进行合理定位，并且要进一步拓展审计内容，改进审计方法，完善国家审计准则，并为实现目标模式做好基础工作，采取更加切实有效的措施;民间审计要对其管理系统重新定位，建立合伙制的民间审计微观运行机制，加强完善民间审计法规和专业标准体系，规范民间审计的执业行为:内部审计要对其组织形式进行合理定位，对现有内部审计模式存在的问题采取对策、进行变革，重塑内部管理体制，使加强内部审计监督、健全内部审计制度成为管理者的自觉行为。
[Abstract]:With the continuous development of socialist market economy, audit supervision is particularly important. China's auditing system was restored in the early stage of reform and opening up and was established under the guidance of economic construction to meet the needs of economic system reform. It plays an important role in invigorating economy, maintaining financial discipline, improving economic benefit and strengthening macro-control and management. However, the current audit model is basically established under the dominant situation of the planned economy. It is rooted in the soil of the planned economy and is bound to be in the system and institutional building. Design ideas and work focus and methods on the brand of planned economy. With these imprints, in the market economy system will inevitably produce many aspects of inadaptability and incoordination. Therefore, in the process of establishing the socialist market economy system, we must reform the current audit mode, reposition the state audit, the folk audit and the internal audit, re-establish the audit supervision mechanism, adjust the internal structure relationship. To serve the construction of socialist market economy. This paper is divided into eight chapters. The first chapter, from the background and significance of the research, discusses the necessity of the audit model research under the socialist market economy system, and summarizes the current research situation at home and abroad, introduces the content of this study. Innovation point and research method of this paper. The second chapter discusses the basic theory of audit mode, the definition and characteristics of audit mode, the level analysis of audit system, the elements of audit model, the framework structure and the classification of audit mode. The third chapter makes a rational analysis of the influencing factors of audit mode, mainly from the factors of social productivity, economic system, political system, law, cultural tradition and education level, international economic integration and communication. Accounting, finance, finance and taxation system are analyzed and demonstrated in seven aspects. The fourth chapter reviews the audit model of our country History, at the same time pointed out the main problems existing in the practice of the current audit model. Chapter V, emphasis This paper discusses the reconstruction of audit mode in China. First of all, it discusses the environment of audit mode reconstruction in China. At the same time, the overall design of audit system is discussed, including The design and analysis of organization system, work system and element system of audit mode. Second, yes. The feasibility of the new audit system is analyzed and the viewpoint is expounded. Chapters VI, VII, VIII, This paper mainly discusses the construction of the mode of state audit, folk audit and internal audit, and points out the state audit. The management system should be rationally positioned, and the audit content should be further expanded and improved. Audit methods, perfect national auditing standards, and do a good job in order to achieve the objectives of the basic work, Take more practical and effective measures; the folk audit should reposition its management system and establish a good cooperation The Micro-operation Mechanism of Private Audit based on Co-operative system, strengthening and perfecting the rules and regulations of Folk auditing and the Professional Standard body Regulating the practice behavior of Folk Audit: internal Audit should be rationally determined on its organizational form Take countermeasures to the problems existing in the existing internal audit mode, carry on the reform, reshape the interior The management system makes strengthening the internal audit supervision and perfecting the internal audit system become the self-help of the manager. Conscious behavior.
【学位授予单位】：西北工业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.2

【引证文献】