社会审计系统柔性生成机理及测度研究
发布时间：2018-12-25 19:35
【摘要】：社会审计系统柔性是社会审计系统适应审计环境、有效地进行审计决策、处理审计事项等审计活动的一种系统内在综合调控力。其对于提高审计效率，确保审计质量，驾驭审计风险有着十分重要的理论和现实意义。本文以柔性理论及审计相关理论为理论基础，演绎了审计理论结构逻辑架构下的社会审计系统柔性生成机理，揭示了基于连续一体化路径的社会审计系统柔性运行机制；分别构建了基于层次分析法的社会审计系统柔性测度模型和基于柔性影响因素的突变法评价模型；探讨了提高社会审计系统柔性的方法和途径。 本文共分五章对社会审计系统柔性的有关问题进行了探讨。第一章分析了本文的研究背景，述评了国内外对柔性及柔性应用理论的研究状况，并概述了本文的研究思路、研究方法以及本文的创新点；第二章阐述了本文研究的基础理论，包括柔性理论、审计相关理论及权变理论；第三章剖析社会审计系统柔性的特征，演绎了审计理论结构逻辑架构下的社会审计系统柔性生成机理，揭示了基于连续一体化路径的社会审计系统柔性运行机制；第四章构建了基于层次分析法的社会审计系统柔性测度模型和基于柔性影响因素的突变法评价模型；第五章从社会审计组织结构、社会审计主体管理水平以及审计技能三方面探讨了提高社会审计系统柔性的途径。 在以市场为主体对社会经济资源进行基础配置，政府进行宏观调控的模式导向下，社会审计是确保经济有序运行的一个重要环节和一种监控机制。柔性理论在社会审计领域的应用，对于提高审计主体适应审计环境变化的能力、确保审计质量、驾驭审计风险、促进社会审计行业的良性发展有着重要的意义。文章旨在丰富和拓展社会审计系统行为理论，，并指导其实践。
[Abstract]:The flexibility of the social audit system is a kind of comprehensive control power which adapts to the audit environment effectively carries out the audit decision and deals with the audit affairs and so on. It has very important theoretical and practical significance for improving audit efficiency, ensuring audit quality and controlling audit risk. Based on the flexible theory and audit theory, this paper deduces the flexible mechanism of social audit system under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. The flexible measure model of social audit system based on analytic hierarchy process (AHP) and the catastrophe evaluation model based on flexible influencing factors are constructed, and the methods and ways to improve the flexibility of social audit system are discussed. This paper discusses the flexibility of social audit system in five chapters. The first chapter analyzes the research background of this paper, reviews the domestic and foreign research status of flexibility and flexibility application theory, and summarizes the research ideas, research methods and innovative points of this paper. The second chapter describes the basic theory of this paper, including flexibility theory, audit theory and contingency theory; The third chapter analyzes the characteristics of social audit system flexibility, deduces the mechanism of social audit system flexibility generation under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. In chapter 4, the flexible measure model of social audit system based on analytic hierarchy process and the catastrophe evaluation model based on flexible influencing factors are constructed. The fifth chapter discusses the ways to improve the flexibility of social audit system from three aspects: the organizational structure of social audit, the management level of social audit subject and the auditing skills. Social auditing is an important link and a monitoring mechanism to ensure the orderly operation of the economy under the guidance of the basic allocation of social and economic resources with the market as the main body and the macro-control mode of the government. The application of flexible theory in the field of social audit is of great significance to improve the audit subject's ability to adapt to the change of audit environment, to ensure the audit quality, to control the audit risk and to promote the benign development of the social audit industry. The purpose of this paper is to enrich and expand the behavioral theory of social audit system and guide its practice.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2391546
[Abstract]:The flexibility of the social audit system is a kind of comprehensive control power which adapts to the audit environment effectively carries out the audit decision and deals with the audit affairs and so on. It has very important theoretical and practical significance for improving audit efficiency, ensuring audit quality and controlling audit risk. Based on the flexible theory and audit theory, this paper deduces the flexible mechanism of social audit system under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. The flexible measure model of social audit system based on analytic hierarchy process (AHP) and the catastrophe evaluation model based on flexible influencing factors are constructed, and the methods and ways to improve the flexibility of social audit system are discussed. This paper discusses the flexibility of social audit system in five chapters. The first chapter analyzes the research background of this paper, reviews the domestic and foreign research status of flexibility and flexibility application theory, and summarizes the research ideas, research methods and innovative points of this paper. The second chapter describes the basic theory of this paper, including flexibility theory, audit theory and contingency theory; The third chapter analyzes the characteristics of social audit system flexibility, deduces the mechanism of social audit system flexibility generation under the logical structure of audit theory, and reveals the flexible operation mechanism of social audit system based on continuous integration path. In chapter 4, the flexible measure model of social audit system based on analytic hierarchy process and the catastrophe evaluation model based on flexible influencing factors are constructed. The fifth chapter discusses the ways to improve the flexibility of social audit system from three aspects: the organizational structure of social audit, the management level of social audit subject and the auditing skills. Social auditing is an important link and a monitoring mechanism to ensure the orderly operation of the economy under the guidance of the basic allocation of social and economic resources with the market as the main body and the macro-control mode of the government. The application of flexible theory in the field of social audit is of great significance to improve the audit subject's ability to adapt to the change of audit environment, to ensure the audit quality, to control the audit risk and to promote the benign development of the social audit industry. The purpose of this paper is to enrich and expand the behavioral theory of social audit system and guide its practice.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 束继东;公司内部审计系统柔性研究[D];长沙理工大学;2007年
本文编号：2391546
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2391546.html
