国家审计的发展史及其独立性研究

发布时间：2018-06-06 17:34

本文选题：国家审计 + 独立性　；参考：《天津财经学院》2004年硕士论文

【摘要】：审计从其诞生之日起就印有“独立性”的胎记，从古代审计向现代审计演变的漫长历程中，审计的独立性在不断地丰富和发展。审计的产生源于委托受托责任关系的出现，国家审计是审计体系中最早产生的，因而它的发展史极具典型性。在研究审计独立性问题上，国家审计的独立性也就顺理成章地成了专家、学者研究的热点。笔者也就是本着这样的一个初衷，针对各家所言，提出自己的一些粗浅认识和想法，并对我国国家审计的独立性问题提出一些改良性建议。本文共分为四章：第一章“国家审计的产生及独立性发展史”。主要介绍中外古今国家审计的产生和发展历史，分析国家审计的独立性在不同时期、不同国度的发展情况。因为我国历史发展的特殊性，按照朝代的更迭，对审计发展的情况进行叙述；而对国外的介绍则侧重几个有典型代表性的国家，借鉴通常的分法，分古代、近代和现代三个时期进行介绍。第二章“国家审计独立性的内容和对象”。重点阐述审计独立性的内容及审计独立性的对象，针对独立性的不同解释和看法，提出自己对审计的独立性的理解；概括国家审计独立性的独立特点第三章“影响国家审计独立性的因素及其对策分析”。针对世界各国审计发展现状，分析当今影响国家审计独立性的因素，并有针对性地提出解决问题的途径和方法。第四章“影响我国国家审计独立性的因素及其对策分析”。本章从我国国家审计的发展现状入手，分析影响我国国家审计独立性的因素，并提出了相应解决的思路和方法。
[Abstract]:Audit has been emblazoned with the birthmark of "independence" since its birth, and the independence of audit has been continuously enriched and developed in the long course from ancient audit to modern audit. The emergence of audit originates from the relationship of entrusted responsibility, and the state audit is the earliest one in the audit system, so its history of development is very typical. On the issue of audit independence, the independence of state audit has naturally become a hot spot for experts and scholars. That is, in line with this original intention, the author put forward his own superficial understanding and ideas in view of what various countries have said. This paper is divided into four chapters: the first chapter is "the History of the emergence and Independence of National Audit". This paper introduces the origin and development history of state audit in China and abroad, and analyzes the development of the independence of state audit in different periods and countries. Because of the particularity of the historical development of our country, according to the change of dynasties, this paper narrates the situation of audit development, while the introduction of foreign countries focuses on several typical representative countries, drawing on the usual method of division, divided into ancient times, Chapter two, "the content and object of National Audit Independence". Focus on the content of audit independence and the object of audit independence, according to the independence of different interpretations and views, put forward their own understanding of the independence of audit; Chapter three: analysis of the factors affecting the Independence of National Audit and its Countermeasures. According to the present situation of audit development in various countries in the world, this paper analyzes the factors that affect the independence of national audit, and puts forward the ways and methods to solve the problem. Chapter four, "factors affecting the independence of national audit in China and its countermeasures". This chapter begins with the development of national audit in China, analyzes the factors affecting the independence of national audit in China, and puts forward the corresponding ideas and methods to solve the problem.
【学位授予单位】：天津财经学院
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.44

【引证文献】