国家审计环境研究

发布时间：2018-04-15 17:26

本文选题：国家审计 + 审计环境　；参考：《东北林业大学》2008年硕士论文

【摘要】： 近年来,国内学者关于审计环境问题的研究可谓仁者见仁、智者见智。诸多文献资料表明,审计环境的定位已由过去只把它作为审计研究的背景条件,现已纳入现代审计理论当中,审计环境的重要性已引起学者们的重视。从审计产生的根源来看,审计是社会经济发展到一定历史阶段的产物。国家审计的产生、存在和发展同样脱离不了审计环境的影响,鉴于审计环境与国家审计之间存在的密切联系,有必要对国家审计环境进行深入研究。本文希望通过对国家审计环境进行系统性的研究,结合我国国家审计实践的开展情况,探讨审计环境与国家审计实践活动的关系,认为国家审计的实践活动能够在一定程度上改善审计环境。从审计环境角度去审视国家审计,审计环境是国家审计实践活动的现实基础,审计环境决定着或影响着国家审计的实践活动;然而,审计环境对国家审计的影响归根到底还要通过国家审计的实践活动本身来完成。首先,运用系统研究的方法,对我国现实的、动态的国家审计环境进行剖析,先从表层来分析审计内外环境诸因素对国家审计的影响,进而过渡到深层来揭示因审计环境的变化所引发的审计实践领域的诸多问题。其次,运用比较分析方法,在阐述西方国家环境特征的基础上,比较西方国家审计实践的开展情况,为我国借鉴西方国家先进审计经验提供思路。最后,利用审计实践对审计环境具有能动作用,提出发展审计实践来改善审计环境的几点建议。本文的研究表明,要改善国家审计环境,必须正确认识国家审计环境,从审计内外环境对国家审计的影响入手,审计环境对国家审计的影响最终要体现在国家审计实践领域当中,因此,必须深入挖掘因审计环境变化对国家审计实践活动产生影响的问题。同时,为了改善审计环境,要善于利用审计实践对审计环境的能动作用,并大胆借鉴西方发达国家的先进审计经验,从发展审计实践的角度,调整国家审计实践活动与审计环境不相适应的地方,实现国家审计实践活动与审计环境的良性循环。
[Abstract]:In recent years, domestic scholars' research on audit environment can be described as different opinions and different opinions.Many documents show that the orientation of audit environment has been regarded only as the background condition of audit research in the past and has been incorporated into the modern audit theory. The importance of audit environment has attracted the attention of scholars.From the origin of audit, audit is the product of social economic development to a certain historical stage.In view of the close relationship between the audit environment and the national audit environment, it is necessary to conduct a thorough study on the state audit environment.This paper hopes to explore the relationship between the audit environment and the practice of national audit through the systematic study of the national audit environment and the development of the national audit practice in China.It is believed that the practice of state audit can improve the auditing environment to some extent.From the angle of audit environment, the audit environment is the realistic foundation of the national audit practice, and the audit environment determines or influences the practice activities of the state audit.In the final analysis, the impact of audit environment on national audit must be accomplished through the practice of state audit.First of all, using the method of systematic research to analyze the realistic and dynamic state audit environment of our country, first of all, from the surface to analyze the influence of various factors inside and outside the audit environment on the national audit.And then the transition to the deep to reveal many problems in the field of audit practice caused by the change of audit environment.Secondly, using the method of comparative analysis, on the basis of expounding the environmental characteristics of western countries and comparing the development of audit practice in western countries, this paper provides some ideas for our country to learn from the advanced auditing experience of western countries.Finally, some suggestions on how to improve the audit environment by using audit practice are put forward.The research in this paper shows that in order to improve the national audit environment, we must correctly understand the national audit environment, starting with the impact of the internal and external audit environment on the national audit.The impact of audit environment on national audit should be reflected in the field of national audit practice. Therefore, it is necessary to dig deeply into the problem that the change of audit environment has an impact on the practice of national audit.At the same time, in order to improve the audit environment, we should be good at making use of the active role of audit practice to audit environment, and learn from the advanced audit experience of western developed countries boldly, from the angle of developing audit practice,In order to realize the virtuous circle of national audit practice and audit environment, we should adjust the place where the practice of national audit does not adapt to the audit environment.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】