经济责任审计理论体系的研究

发布时间：2018-05-06 10:37

本文选题：经济责任 + 审计　；参考：《重庆大学》2007年硕士论文

【摘要】： 经济责任审计是我国特有的审计监督形式。经过十几年的发展,经济责任审计已经成为我国审计工作中的重要的组成部分。但是对经济责任审计的理论研究还略显薄弱,论文希望能够在这方面做出贡献。论文认为认识经济责任是认识经济责任审计的开始。经济责任人格化的审计对象,意味着经济责任审计实际关注的是主要负责人的经济责任,而不是主要责任人所在单位的经济责任。这是经济责任审计最根本、最显著的特点。所以本文以经济责任为主线展开研究。论文经过法理分析,对组织责任与职员责任进行了分析,进而发现经济责任具有双重性,即经济责任在概念上包括主要负责人的“功”与“过”两层含义;经济责任受主要负责人双重身份的影响,具有了个人与社会两种属性。同时,论文对经济责任的双重性的界定、确认与评价原则进行了分析。在对经济责任双重性认识基础上,建立经济责任的评价模型,并利用实证手段确定模型的组成要素。通过行为学分析,论文认为经济责任审计实际上属于行为审计。然后将审计对象的实质内容进行抽象,得出经济责任是经济责任审计的本质审计对象。将困扰经济责任审计的伦理问题转变为法理问题。论文希望建立经济责任审计的理论体系,使经济责任审计理论研究系统化。通过前文的研究,论文认定审计对象为经济责任审计理论体系的逻辑起点。进而论文尝试着搭建了经济责任审计的理论体系。体系包括审计基本理论与审计应用理论,以审计对象为起点,通过审计规范相贯通,以审计报告为结束。论文为解决经济责任审计实践手段发展瓶颈,在审计方法论角度下,提出了审计理论体系的实践形式——责任导向的审计模式。最后本文在以上研究的基础上,对经济责任审计的发展提出若干政策建议。
[Abstract]:Economic responsibility audit is a unique form of audit supervision in China. After more than ten years of development, economic responsibility audit has become an important part of our audit work. However, the theory of economic responsibility audit is still slightly weak, the paper hopes to contribute to this aspect. The paper thinks that understanding economic responsibility is the beginning of understanding economic responsibility audit. The objective of the personalization of economic responsibility means that the audit of economic responsibility focuses on the economic responsibility of the principal person in charge, not on the economic responsibility of the unit where the principal responsible person belongs. This is the most fundamental and prominent characteristic of economic responsibility audit. Therefore, this paper takes economic responsibility as the main line to carry out the research. Through the legal analysis, the paper analyzes the organizational responsibility and the staff responsibility, and then finds that the economic responsibility has dual character, that is, the concept of economic responsibility includes the two meanings of "merit" and "excess" of the principal responsible person. Economic responsibility is affected by the dual identity of the principal person in charge and has two attributes: individual and society. At the same time, the paper analyzes the definition, confirmation and evaluation principle of the duality of economic responsibility. Based on the understanding of the duality of economic responsibility, the evaluation model of economic responsibility is established, and the elements of the model are determined by empirical means. Through behavioral analysis, the paper thinks that the audit of economic responsibility actually belongs to behavioral audit. Then abstract the substance of audit object and draw the conclusion that economic responsibility is the essential audit object of economic responsibility audit. The ethics problem which puzzles the economic responsibility audit transforms into the legal principle question. The thesis hopes to establish the theoretical system of economic responsibility audit and systematize the theoretical study of economic responsibility audit. Through the previous research, the thesis considers the audit object as the logical starting point of the economic responsibility audit theory system. Then the thesis tries to build a theoretical system of economic responsibility audit. The system includes the basic audit theory and the audit application theory. In order to solve the bottleneck of the development of the practical means of economic responsibility audit, this paper puts forward the practical form of audit theory system-responsibility oriented audit mode under the angle of audit methodology. Finally, on the basis of the above research, this paper puts forward some policy suggestions on the development of economic responsibility audit.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.47

【引证文献】