基于受托责任理论的内部审计若干问题研究

发布时间：2019-03-01 16:01

【摘要】： 世界范围内的治理改革使内部审计成为关注焦点,内部审计本质上属于受托责任的问题。本文综述了当前受托责任理论研究的最新成果,提出一个适用于分析会计审计具体问题的概念框架;以受托责任的发展为主线,为认识内部审计性质的演变提供丰富的历史背景,有力支持了“受托责任支配内部审计的发展”这一论点;明确作为制度安排的公司治理是受托责任系统的控制机制,内部审计则是确保受托责任履行的内部治理机制。全文共四章,第一章综述多领域学者对受托责任理论的研究并建立概念框架。早期的会计审计学者主要关心的是受托责任的信息和报告方面,后期的研究则大量吸取社会心理学、组织理论、社会学理论等营养,更多地考虑社会情境、人的行为等因素。此外,我们提出了一个包括受托责任的社会与组织场景、受托责任参与者、受托责任内容、受托责任行为、受托责任控制机制的受托责任系统概念,为后面章节的分析奠定概念基础。第二章追溯了内部审计性质的发展,分析各阶段的历史背景,揭示受托责任系统的发展主导着内部审计性质的变迁。我们强调:组织管理结构的变化直接影响组织受托责任关系结构与内容,对内部审计产生了重大影响;内部受托责任和外部受托责任都影响内部审计性质的变化,特别是外部法律约束影响颇大;以管理学为代表的诸多学科理论的发展也影响着IIA对内部审计性质的界定。第三章考察了公司治理与受托责任间的关系。通过分析公司治理的涵义、理论基础、治理机制与受托责任的相互影响以及公司治理评价标准,我们认为,公司治理是受托责任系统中的控制机制,其最终目的是确保受托责任的履行。本章为讨论内部审计与公司治理关系明确了几个基本观念。此外,通过回顾英国公司治理准则的改革历程,揭示了一个以受托责任为导向的不断完善和发展的过程。第四章以受托责任理论为基础,考察了内部审计在公司治理中的所扮演的角色。通过回顾已有研究,考察内部审计的基本治理活动,以及与其他治理主
[Abstract]:The governance reform all over the world makes the internal audit become the focus of attention, and the internal audit belongs to the entrusted responsibility in essence. This paper summarizes the latest achievements in the theory of fiduciary responsibility, and puts forward a conceptual framework suitable for analyzing the specific problems of accounting audit. Taking the development of fiduciary responsibility as the main line, this paper provides a rich historical background for the understanding of the evolution of the nature of internal audit, and strongly supports the argument of "the development of internal audit dominated by fiduciary responsibility"; Corporate governance, as an institutional arrangement, is the control mechanism of fiduciary responsibility system, and internal audit is the internal governance mechanism to ensure the performance of fiduciary responsibility. The first chapter reviews the theory of fiduciary responsibility and sets up a conceptual framework. The early accounting and auditing scholars mainly concerned about the information and reporting of fiduciary responsibility, and the later research absorbed a great deal of nutrition such as social psychology, organizational theory, sociological theory and so on, and considered more factors such as social situation, human behavior and so on. In addition, we propose a social and organizational scenario involving fiduciary responsibility, participants in fiduciary responsibility, the content of fiduciary responsibility, the act of fiduciary responsibility, and the concept of fiduciary responsibility system, which includes the control mechanism of fiduciary responsibility. It lays a conceptual foundation for the analysis of later chapters. The second chapter traces back the development of the nature of internal audit, analyzes the historical background of each stage, and reveals that the development of fiduciary responsibility system dominates the change of the nature of internal audit. We emphasize that the change of organizational management structure has a direct impact on the structure and content of organizational fiduciary relationship and has a significant impact on internal audit; Both the internal fiduciary responsibility and the external fiduciary responsibility affect the change of the nature of the internal audit, especially the external legal constraints, and the development of many discipline theories represented by management also affect the definition of the nature of the internal audit by IIA. The third chapter examines the relationship between corporate governance and fiduciary responsibility. Through the analysis of the meaning of corporate governance, the theoretical basis, the interaction between governance mechanism and fiduciary responsibility, and the evaluation criteria of corporate governance, we believe that corporate governance is the control mechanism in the fiduciary responsibility system. Its ultimate purpose is to ensure the performance of entrusted responsibilities. This chapter defines several basic concepts for discussing the relationship between internal audit and corporate governance. In addition, by reviewing the reform process of British corporate governance standards, this paper reveals a process of continuous improvement and development guided by fiduciary responsibility. Chapter four, based on the theory of fiduciary responsibility, examines the role of internal audit in corporate governance. Review the existing research to examine the basic governance activities of internal audit, as well as the relationship between the internal audit and other governance owners.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】