社会审计系统柔性机理研究

发布时间：2018-04-27 13:19

本文选题：柔性 + 社会审计系统　；参考：《武汉理工大学》2007年博士论文

【摘要】： 随着社会经济、科学技术,尤其是信息技术的迅猛发展,社会审计系统无论是内部系统还是外部条件——审计环境都处于动态变化之中,环境的变化加剧和系统无序化程度的加强使社会审计系统面临着极大的不确定性,即风险增大。因此,社会审计系统柔性作为一种应对审计环境的变化和处理系统不确定性、驾驭审计风险、确保审计质量及提高审计决策效率的有效的、重要的方法,它既是社会审计主体在其行为活动中的一种客观存在的内在特性,也是注册会计师行业适应审计环境、管理审计风险的一种现实工具;系统、深入地探究社会审计系统柔性的客观规律,具有十分重要的理论参考价值和现实意义。本文沿着社会审计系统柔性的基本概念——柔性生成机理——柔性动力——柔性的辨识、测度与评价——柔性水平的抉择——柔性的改善策略——柔性的实证检验这一逻辑主线,综合运用系统柔性、现代审计、系统论和权变管理等理论与方法,对社会审计系统柔性机理进行了系统研究。通过分析研究,构建了社会审计系统柔性生成过程图,并深入研究了社会审计系统柔性动力、有效识别、测度和评价、最佳水平抉择等问题,揭示了社会审计系统柔性的特征和基本规律,并探究了改善社会审计柔性的策略及对其有效性进行了实证检验。全文具体框架如下: 第1章是关于研究目的、研究背景、研究意义、研究内容以及研究方法的一般介绍;第2章主要介绍了本文理论基础的系统柔性理论、相关审计理论、系统论和权变理论;第3章首先界定柔性、社会审计系统的定义及特征,在此基础上对影响社会审计系统柔性的要素进行剖析,并透视其整合一体化的生成模式,对社会审计系统柔性的有效运行机制进行分析,并对社会审计系统柔性的效用进行阐述;第4章在定性概述社会审计系统柔性动力的基础上,用数理语言对其进行描述,分析了影响社会审计系统柔性动力各要素间的逻辑关系,构建了社会审计系统柔性动力的生成机理框架图,并提出了提升系统柔性动力的策略;第5章主要把社会审计系统柔性的辨识作为其测度、评价与分析的基础,对其整个系统柔性的存在性、有效性进行剖析,提出了社会审计系统柔性的识别方法和途径,归纳提炼出了社会审计系统柔性测度的原则、方法及其模型;并对成本效益原则约束下的社会审计系统柔性的有效性评价进行论述;第6章主要从社会审计系统柔性水平的四个维度特性分析出发,运用经济学原理说明和分析社会审计系统柔性最佳水平的抉择;第7章基于社会审计系统柔性的影响因素的逻辑视角,从强化组织治理、整合内部资源、完善运行机制、提升决策效率和净化审计环境等方面论述了改善社会审计系统柔性的策略;第8章主要从社会审计系统柔性的特征下的市场表征和影响因素两个层面,运用相关数据,通过设立假设、建立模型的规范实证研究方法对社会审计系统柔性进行了经验检验;第9章主要是全文总结与研究展望。
[Abstract]:With the rapid development of social economy, science and technology, especially information technology, the auditing environment of the social audit system is changing dynamically, both internal and external conditions. The intensification of the environment and the strengthening of the degree of disordering of the system make the social audit system face great uncertainty, that is, the risk increases. Therefore, the flexibility of the social audit system is an important method to cope with the changes in the audit environment and to deal with the uncertainty of the system, to control the audit risk, to ensure the audit quality and to improve the efficiency of the audit decision. It is not only an objective inherent characteristic of the social audit subject in its activities, but also a CPA bank. It is a practical tool to adapt to the audit environment and manage the audit risk; it is of great theoretical reference value and practical significance to systematically explore the objective law of the flexibility of the social audit system.
This paper follows the basic concept of flexibility of social audit system - Flexible generation mechanism - Flexible dynamics - flexibility identification, measurement and evaluation - flexibility level choice - Flexible improvement strategy - Flexible empirical test, the logical line of flexibility, modern audit, system theory and contingency management. The flexible mechanism of the social audit system is systematically studied and studied. Through the analysis and research, the flexible generating process diagram of the social audit system is constructed, and the flexible dynamics of the social audit system, the effective identification, the measurement and evaluation, the best choice of the level and so on are deeply studied, and the characteristics and basic rules of the flexibility of the social audit system are revealed. It also explores the strategies for improving the flexibility of social audit and empirically examines its effectiveness.
The first chapter is about the purpose of research, the background, the significance, the content and the general introduction of the research methods; the second chapter mainly introduces the theory of system flexibility, the related audit theory, the system theory and the theory of contingency, and the third chapter defines the definition and characteristics of the flexibility, the social audit system and the influence society on this basis. The factors of the flexibility of the audit system are analyzed, and the formation mode of the integration integration is analyzed, the effective operation mechanism of the social audit system flexibility is analyzed, and the utility of the flexibility of the social audit system is expounded. The fourth chapter describes it with the mathematical language on the basis of the qualitative overview of the flexible motivation of the social audit system. This paper analyzes the logical relationship between the factors affecting the flexible motivation of the social audit system, constructs a framework diagram of the generation mechanism of the flexible power of the social audit system, and puts forward the strategy to improve the flexible power of the system. The fifth chapter mainly regards the identification of the flexibility of the social audit system as its measure, the basis of evaluation and analysis, and the flexibility of the system. The existence and effectiveness are analyzed, and the methods and ways to identify the flexibility of the social audit system are put forward. The principles, methods and models of the flexible measure of the social audit system are summarized, and the effectiveness evaluation of the flexibility of the social audit system under the cost benefit principle is discussed. The sixth chapter is mainly from the social audit system. On the basis of the analysis of the four dimensional characteristics of the sexual level, the choice of the optimal level of the flexibility of the social audit system is explained and analyzed with the principle of economics. The seventh chapter is based on the logical perspective of the factors affecting the flexibility of the social audit system, and from strengthening the organizational governance, integrating the internal resources, perfecting the transportation mechanism, improving the efficiency of decision-making and purifying the auditing environment. The strategy of improving the flexibility of the social audit system is discussed. The eighth chapter is mainly from the two aspects of the market representation and influencing factors of the flexibility of the social audit system. By using the relevant data, the empirical method of establishing a model by setting up a hypothesis and establishing a model is used to test the flexibility of the social audit system, and the ninth chapter is the full text. Conclusion and research prospect.

【学位授予单位】：武汉理工大学
【学位级别】：博士
【学位授予年份】：2007
【分类号】：F239.4;F224

【引证文献】