审计系统的演进及其优化策略研究

发布时间：2019-05-29 05:48

【摘要】： 1961年,莫茨、夏拉夫编著的《审计理论结构》一书的问世结束了“审计无理论”的时代。从那以后,人们逐渐意识到审计不仅是一项实践活动,更是一门科学,应该有自己的理论体系。在近半个世纪中,人们不断地进行审计理论研究的探索,并研究取得了丰硕的成果,这对指导审计实践活动起到了积极的作用。与此同时,审计实践活动也日益丰富多样,多种审计对象的出现促使审计学科形成了多元化发展的新格局。为了适应这种发展,审计理论研究逐渐呈现出分散的态势,学者们的研究更多的是针对审计学中不同的分支,而忽略了寻找各分支的共性,将审计作为一个整体来进行研究。针对审计理论研究的现状,本文在审计理论研究已有成果之上,吸取现代系统科学的理论和方法,将审计视为一个系统进行研究,旨在通过对审计系统的特性及演进过程的研究,探求系统发展的规律和动力机制。在这些基本规律的指导下,针对我国审计系统发展的现状提出优化思路和策略。在论文的内容及结构安排方面,本文由五大章组成,可以分为三个主要部分:第一部分为论文的第一、二章,提出目前审计理论研究中存在的问题,在对系统科学一般方法分析的基础上,指出其对审计学研究的指导意义;第二部分包括论文的第三、四章,是在系统科学一般方法的指导下,对审计系统特性的分析——包括静态(系统的内涵、要素、结构、功能及特性)和动态(系统的演化过程及演化规律)两个方面;第三部分为论文的第五章,在认识审计系统特性的基础上,探求推进审计系统演进的动力及动力机制。由此,针对我国审计系统发展的现状,提出优化我国审计系统的思路及策略。
[Abstract]:In 1961, the publication of Audit Theory structure, written by Mortz and Sharraf, ended the era of Audit No Theory. Since then, people have gradually realized that audit is not only a practical activity, but also a science, and should have its own theoretical system. In the past half century, people have been exploring audit theory research, and the research has achieved fruitful results, which has played a positive role in guiding audit practice. At the same time, audit practice activities are becoming more and more rich and diverse, and the emergence of a variety of audit objects has led to the formation of a new pattern of diversified development of audit disciplines. In order to adapt to this development, audit theory research gradually presents a decentralized trend. Scholars' research is more about different branches of audit, but neglects to find the commonalities of each branch, and takes audit as a whole to carry on the research. In view of the present situation of audit theory research, on the basis of the existing achievements of audit theory research, this paper absorbs the theories and methods of modern system science, and regards audit as a system to carry on the research. The purpose of this paper is to explore the law and dynamic mechanism of the development of the audit system through the study of the characteristics and evolution process of the audit system. Under the guidance of these basic laws, this paper puts forward the optimization ideas and strategies according to the present situation of the development of audit system in our country. In terms of the content and structure of the paper, this paper is composed of five chapters, which can be divided into three main parts: the first part is the first and second chapters of the paper, which puts forward the problems existing in the current audit theory research. Based on the analysis of the general methods of system science, this paper points out its guiding significance for the study of audit. The second part includes the third and fourth chapters of the paper, which is the analysis of the characteristics of the audit system under the guidance of the general methods of system science, including static (connotation, elements, structure of the system. Function and characteristics) and dynamics (evolution process and evolution law of the system); The third part is the fifth chapter of the paper, on the basis of understanding the characteristics of the audit system, to explore the driving force and dynamic mechanism to promote the evolution of the audit system. Therefore, in view of the present situation of the development of audit system in our country, this paper puts forward the ideas and strategies of optimizing the audit system in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1

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