国家审计目标及实现机制研究

发布时间：2018-06-26 01:24

本文选题：国家审计目标 + 实现机制　；参考：《上海财经大学》2006年博士论文

【摘要】： 国家审计是基于加强经济监督的需要而产生的,其基本职能在于监督、评价和鉴证。国家审计起源于公共受托责任关系,又服务于公共受托责任关系。国家审计目标理论在整个国家审计理论体系中居于核心地位,它是研究国家审计的专业胜任能力、独立性、审计规范和审计报告的基础。从层次上划分,国家审计目标包括总目标、具体目标和项目目标,它们三者相互作用、相互联系,共同构成国家审计目标体系。关于国家审计目标的研究,是随着社会、国家和民众对国家审计功能与作用认识的深化而不断发展的。国家审计目标是国家审计实践行为的预期效果与最终方向。根据公共受托责任关系理论与国家审计关系理论,国家审计总目标在于独立地提供公共受托责任履行情况的鉴证信息。国家审计总目标体现国家审计的本质与存在意义,它是高度浓缩的、精炼的和相对稳定的;国家审计具体目标是总目标的分解形式,总目标是具体目标确立的基础。随着公共受托责任的内容与标准的深化,具体审计目标表现出动态发展的特性;国家审计项目目标是具体审计目标的承担者与最终实现途径。国家审计的目标提出与目标实现具有同等的价值。国家审计目标是审计需求与审计供给的均衡统一。审计需求决定国家审计的理论目标,审计供给影响国家审计目标的实现程度,两者是一对矛盾。根据审计供需理论与目标期望差理论,国家审计目标实现机制框架的核心要素包括专业胜任能力强化机制、独立性保证机制、审计规范优化机制和审计报告健全机制。本次研究采用规范研究与实证研究相结合的方法,其研究路径包括问题提出、理论分析、观点对比、调查研究和解决问题。全文共分八章,具体内容及主要观点如下: 第一章是绪论。主要介绍论文的研究动机、研究路径及方法、研究内容及框
[Abstract]:State audit is based on the need to strengthen economic supervision, its basic functions are supervision, evaluation and authentication. State audit originates from public fiduciary responsibility and serves public fiduciary responsibility. National audit objective theory is the core of the whole national audit theory system. It is the basis of studying the professional competence, independence, audit norm and audit report of national audit. From the level of division, the national audit goal includes the general goal, the concrete goal and the project goal, which interact with each other, and form the system of the national audit goal together. The research on the goal of state audit develops with the deepening of the understanding of the function and function of state audit in the society, the country and the public. The goal of state audit is the expected effect and final direction of the practice of state audit. According to the public fiduciary responsibility theory and the state audit relationship theory, the general goal of the state audit is to provide independent forensic information on the performance of the public fiduciary responsibility. The general goal of state audit embodies the essence and significance of state audit, which is highly concentrated, refined and relatively stable, and the concrete goal of state audit is the form of decomposition of the total objective, and the general goal is the basis of the establishment of concrete goal. With the deepening of the contents and standards of the public fiduciary responsibility, the specific audit objectives show the characteristics of dynamic development, and the national audit project objectives are the bearer of the specific audit objectives and the final way to realize them. The goal of the state audit has the same value as the realization of the goal. The goal of national audit is the balance of audit demand and audit supply. Audit demand determines the theoretical goal of national audit and audit supply affects the degree of realization of national audit goal. According to the theory of audit supply and demand and the theory of target expectation difference, the core elements of the framework of national audit goal realization mechanism include professional competence strengthening mechanism, independence assurance mechanism, audit norm optimization mechanism and audit report perfect mechanism. This research adopts the method of combining normative research with empirical research, and its research path includes problem raising, theoretical analysis, viewpoint comparison, investigation and problem solving. The full text is divided into eight chapters, the specific content and main points are as follows: the first chapter is the introduction. This paper mainly introduces the research motivation, the research path and the method, the research content and the frame.
【学位授予单位】：上海财经大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.44

【引证文献】