市场经济条件下民间审计问题的若干思考
发布时间：2018-12-11 02:24
【摘要】： 信息革命和网络技术的发展，大大地加快了世界经济一体化的进程。随着我国加入世界经济贸易组织，将加快社会主义市场经济体制的不断完善，客观上需要大发展注册会计师事业，国际资本一体化带来了会计市场的一体化，这不仅为我国注册会计师提供了更为广阔的执业领域，也对中国注册会计师提出了更高的执业要求。这促使我们必须加强对注册会计师审计也就是民间审计问题的研究，以便更好地与国际惯例接轨。本文主要从审计环境与民间审计、目前我国民间审计存在的主要问题及成因分析、解决民间审计问题的思路与举措以及我国民间审计的改革取向和未来走势等四个方面进行了研究。 一、审计环境与民间审计 我们在研究审计理论时，绝不能抽象地、孤立地仅仅对审计本身加以研究，而是运用系统理论的思维方式，将审计视为一个系统，并将其放在其所处的特定时间和空间环境中进行研究，才可能比较合理地揭示审计发展规律，促进审计目标实现。为此，我们研究市场经济条件下的民间审计，应研究审计环境。民间审计与一定时期社会经济生产力水平、政治体制、法律制度、经济发展、社会文化等诸多因素密切相关。通过对民间审计环境的研究，不但能了解和掌握环境是如何直接和间接地影响民间审计的发展，而且能充分把握在不同环境下民间审计发展的脉胳和时代特征。 1．民间审计环境因素分析 民间审计环境分为宏观环境和微观环境两个方面，宏观环境又称外部环境，包括政治环境、经济环境、法律环境和文化环境等。微观环境也称为内部环境，包括会计师事务所及其收益与市场状况、注册会计师协会及自律情况、审计方法、程序、被审单位、审计信息使用者等。在此，仅对宏观环境因素进行分析。 (1)政治环境因素。政治对社会生活的影响无孔不入，民间审计作为社会生活 的一部分，无法避免受到来自政治环境因素的影响。一个国家的国体和政体决定审计 的地位、性质和职能的发挥． （2）经济环境困素．审计是经济发展到一定阶段的必然产物，任何一个国家审 计的友展都必须适应经济发展水平要求．市场经济的发展，所有权和经营权的分离， 使民间审计应运而生，这也是经济基础起决定作用的具体体现。 （3）法律环境困素。法律是建立审计制度的依据，依法审计是审计监督的显著 特点，也为民间审计的实现提供了法律保障。 （4）文化环境因素。文化素质的提高促进社会民主意识、廉洁意识的加强，促 进审计的发展，提高信息的可信性。 2．民间审计与审计环境的关系 民间审计与其所依存的客观环境之间存在者密切的关系，有什么样的社会经济环 境就有什么样的民间审计模式，社会经济环境各因素制约着民间审计的具体内容。主 要体现在审计目标上，民间审计的管理体制、审计准则的制定与实施，信息披露乃至 审计报告制度都围绕审计目标运转，社会经济环境从而通过审计目标的实现来制约民 间审计的具体内客。 3．市场经济与民间审计的相互关系 市场经济的基本特征是资源配置市场化，生产社会化、管理科学化和宏观调控Jbl 接化。维系市场经济有序运转主要依赖于两个方面：一是完善的法律制度，二是可靠 的信息，前者是前提，后者是基础。民间审计的基本职能是鉴证、评价，独立、客观、 公正是其基本特征，使得民间审计在市场经济中能发挥巨大作用。 4．世界经济一休化与民间审计创新 我国加入世贸组织，将促使会计市场的国际一体化，对民间审计既面临机遇，，又 必须迎接挑战，促使我国的民间审计必须具有完全的独立性和公共性、会计师事务所 向规模化发展、民间审计执业人员的素质趋于完美化、防范审计风险能力力叫虽等方面 做好自身的努力，才能适应世界经济一体化的要求。 2 1 二、目前我国民间审计存在的主要问题及成因分析 在分析了民间审计与审计环境的相互关系后，来进一步分析研究在市场经济的条 件下，我国民间审计目前存在的一些主要问题及成因。 问题一：执业人员职业道德水平整体不高 民间审计执业人员的职业道德水平不高主要表现为：执业不规范、采取各种不正 当手段招缆客户、承接不能肚任的业务、泄漏客户的商业秘密等。原因是民间审计执 业环境差，执业人员自身要求不高以及法
[Abstract]:The development of information revolution and network technology has greatly accelerated the process of world economic integration. With China's accession to the world economic system, it will speed up the continuous improvement of the socialist market economic system, objectively require the development of CPA's cause, and the integration of the international capital brings the integration of the accounting market. This is not only a broader field of practice for Chinese certified public accountants, but also a higher practice requirement for Chinese certified public accountants. This has led to the need to strengthen the study of the audit of certified public accountants, which is the issue of civil audit, in order to better integrate with international practice. This paper, from the auditing environment and the civil audit, studies the main problems and the causes of the civil audit in our country, the thinking and the measures to solve the problem of the civil audit, and the reform orientation and the future trend of the civil audit in our country. I....... The auditing environment and the civil audit, when we study the auditing theory, must not abstract, isolate and study the audit itself, but use it. It is only possible to compare the system theory with the way of thinking, to consider the audit as a system, and to study it in a specific time and space environment at which it is located To reveal the law of the audit development and to promote the achievement of the audit objectives. To this end, we study the market In the field of civil audit, the auditing environment should be studied. The level of social and economic productivity, the political system and the legal system of the society in a certain period should be studied. It is closely related to many factors such as economic development, social culture and so on. Through the research on the environment of the folk audit, it is not only able to understand and master how the environment affects the development of the civil audit directly and indirectly, but also can be fully grasped. The Development of Civil Audit in Different Environment 1. The analysis of the civil audit environment by the folk audit environmental factors into the macro environment and the micro-ring In two aspects, the macro-environment is also called the external environment, including the political environment, the economic environment, the legal environment and the cultural environment, etc. The micro-environment is also called the internal environment, including the accounting firm and its income and Market situation, CPA association and self-discipline conditions, methods of auditing, procedures, The audited unit, the audit information user, etc. Here, only the macro environmental factors Analysis. (1) Political environment The effect of politics on social life has no holes. Non-entry, civil audit as a social life Part of it, it can't be avoided from politics. The influence of environmental factors. The state and government of a country. the status of a decision to be audited Quality and function. (2) Economic environment sleepy. The audit is an economic development to a certain extent The inevitable product of the stage, any national trial The company's friends show must meet the requirements of the economic development level. The market economic development, ownership and The separation of the management rights enables the civilian audit to be carried out. It's also a decision-making tool for the economic base. the body is embodied. (3) The legal environment is sleepy. The law is the basis of the establishment of the audit system, and the audit according to law is a significant part of the audit supervision. It also provides legal guarantee for the implementation of the civil audit. (4) Cultural environment factors. The improvement of the cultural quality promotes the consciousness of social democracy and the strengthening of the integrity awareness. To promote the development of the audit and to improve the credibility of the information. 2. Civil audit and audit the relationship between the environment and the people What kind of social and economic ring is there is a close relationship between the internal audit and the objective environment it depends on What kind of folk auditing mode is in the context, the various factors of the social and economic environment restrict the civil audit The main content of the main body is the main content. The management system and the trial of the civil audit should be reflected in the audit objectives The formulation and implementation of the accounting standards, the disclosure of information and even the audit report The system of information is about the operation of the audit target, and the society is The specific internal audit is restricted by the implementation of the audit target. Guest. 3. The relationship between the market economy and the civil audit The basic characteristics of the market economy are the market of resource allocation, the socialization of production, the scientific management and the macro-control Jbl. Conghua. Maintain the orderly operation of the market economy main to It depends on two aspects: one is the perfect legal system, and two are reliable Information on the former is the premise that the latter is the basis. The basic functions of the civil audit It's authentication, evaluation, independent, objective, public. It is its basic characteristic that the civil audit is in the market The Development of the World Economy and the Creation of the Folk Audit China's accession to the World Trade Organization (WTO) will prompt the State of the accounting market Inter-ethnic integration, to the folk The audit is both an opportunity and an opportunity.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.43
本文编号：2371683
[Abstract]:The development of information revolution and network technology has greatly accelerated the process of world economic integration. With China's accession to the world economic system, it will speed up the continuous improvement of the socialist market economic system, objectively require the development of CPA's cause, and the integration of the international capital brings the integration of the accounting market. This is not only a broader field of practice for Chinese certified public accountants, but also a higher practice requirement for Chinese certified public accountants. This has led to the need to strengthen the study of the audit of certified public accountants, which is the issue of civil audit, in order to better integrate with international practice. This paper, from the auditing environment and the civil audit, studies the main problems and the causes of the civil audit in our country, the thinking and the measures to solve the problem of the civil audit, and the reform orientation and the future trend of the civil audit in our country. I....... The auditing environment and the civil audit, when we study the auditing theory, must not abstract, isolate and study the audit itself, but use it. It is only possible to compare the system theory with the way of thinking, to consider the audit as a system, and to study it in a specific time and space environment at which it is located To reveal the law of the audit development and to promote the achievement of the audit objectives. To this end, we study the market In the field of civil audit, the auditing environment should be studied. The level of social and economic productivity, the political system and the legal system of the society in a certain period should be studied. It is closely related to many factors such as economic development, social culture and so on. Through the research on the environment of the folk audit, it is not only able to understand and master how the environment affects the development of the civil audit directly and indirectly, but also can be fully grasped. The Development of Civil Audit in Different Environment 1. The analysis of the civil audit environment by the folk audit environmental factors into the macro environment and the micro-ring In two aspects, the macro-environment is also called the external environment, including the political environment, the economic environment, the legal environment and the cultural environment, etc. The micro-environment is also called the internal environment, including the accounting firm and its income and Market situation, CPA association and self-discipline conditions, methods of auditing, procedures, The audited unit, the audit information user, etc. Here, only the macro environmental factors Analysis. (1) Political environment The effect of politics on social life has no holes. Non-entry, civil audit as a social life Part of it, it can't be avoided from politics. The influence of environmental factors. The state and government of a country. the status of a decision to be audited Quality and function. (2) Economic environment sleepy. The audit is an economic development to a certain extent The inevitable product of the stage, any national trial The company's friends show must meet the requirements of the economic development level. The market economic development, ownership and The separation of the management rights enables the civilian audit to be carried out. It's also a decision-making tool for the economic base. the body is embodied. (3) The legal environment is sleepy. The law is the basis of the establishment of the audit system, and the audit according to law is a significant part of the audit supervision. It also provides legal guarantee for the implementation of the civil audit. (4) Cultural environment factors. The improvement of the cultural quality promotes the consciousness of social democracy and the strengthening of the integrity awareness. To promote the development of the audit and to improve the credibility of the information. 2. Civil audit and audit the relationship between the environment and the people What kind of social and economic ring is there is a close relationship between the internal audit and the objective environment it depends on What kind of folk auditing mode is in the context, the various factors of the social and economic environment restrict the civil audit The main content of the main body is the main content. The management system and the trial of the civil audit should be reflected in the audit objectives The formulation and implementation of the accounting standards, the disclosure of information and even the audit report The system of information is about the operation of the audit target, and the society is The specific internal audit is restricted by the implementation of the audit target. Guest. 3. The relationship between the market economy and the civil audit The basic characteristics of the market economy are the market of resource allocation, the socialization of production, the scientific management and the macro-control Jbl. Conghua. Maintain the orderly operation of the market economy main to It depends on two aspects: one is the perfect legal system, and two are reliable Information on the former is the premise that the latter is the basis. The basic functions of the civil audit It's authentication, evaluation, independent, objective, public. It is its basic characteristic that the civil audit is in the market The Development of the World Economy and the Creation of the Folk Audit China's accession to the World Trade Organization (WTO) will prompt the State of the accounting market Inter-ethnic integration, to the folk The audit is both an opportunity and an opportunity.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.43
【参考文献】
相关期刊论文 前1条
1 刘大贤;简论上市公司内部控制信息的披露[J];审计理论与实践;2000年04期
本文编号：2371683
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