新形势下的国家和谐审计环境初探

发布时间：2018-05-09 11:41

本文选题：新形势 + 国家　；参考：《西南大学》2008年硕士论文

【摘要】： 目前我国对审计环境的研究尚处于起步阶段,审计环境问题是审计实践活动和审计理论研究必须面临的共同课题,本文通过对国家审计环境的研究,了解、掌握与审计工作相关的若干重要环境参数,把握审计规律,在动态地认识环境状况现状和演变趋势以及用分析的眼光审视利弊的基础上,人们就会对外部环境的走向有一个多元化的动态认识,这种认识在特定的历史条件下,会为审计提供规律性的变化趋势,梳理环境利弊在揭示审计工作、在履行宪法所赋予的职责时,分析有利的条件是什么,又存在哪些障碍与阻力。本文从正确把握国家审计环境的构成要素和市场经济条件下审计运行环境的特征入手,着重分析基于审计环境的国内外新形势的特征及其潜在影响,充分论证在我国构建和谐审计环境的重要意义,为在新形势下构建和谐的国家审计环境提供决策依据,为建立、完善具有中国特色的审计理论体系和加快中国审计的国际化步伐奠定基础。通常来讲,可以采用实证、对比与历史逻辑推演的研究方法对审计环境进行研究,并借鉴国内外的一些研究理论与成果。宏观层面对我国的经济环境、政治环境、法律环境与社会环境进行分析,微观上我国的审计环境主要包括国家审计组织内部环境、国家审计机关内部治理结构和激励约束机制、审计部门主要负责人的风险承受能力和道德品质。新形势下国家审计运行环境的主要特征为:公共财政成为国家宏观调控的重要手段,公共管理成为政府管理的基本职责,权力制衡是国家法治化治理的基础机制。国内新形势的特征及影响主要包括以下内容:政治体制改革和民主建设、公共服务市场化、银行改制上市、国有企业改革、环境保护呼声、军队后勤改革、国际合作广泛化、教育医疗改革、加强廉政建设、和谐社会建设;国际上的新形势,主要是加入世贸组织对我国审计环境的影响,如对长官意志的冲击、对审计思想观念的冲击、对政府审计执法理念的冲击、对职业道德的重新促进、对审计教育的影响、对审计指导思想的影响等方面。在新形势下营造和谐审计环境及其对我国国家审计工作具有非常重要的意义:和谐审计环境有利于深入开展审计理论的研究和讨论,为构建完善的审计理论体系提供有利条件;和谐审计环境有利于稳固国家审计在国家政治经济体制中的地位;和谐的审计环境有利于国家审计工作的开展,实现审计目标;和谐审计环境有利于规避国家审计风险;和谐审计环境有利于国家市计更好的发挥应有的作用,保护国有资产不受损失。可以通过以下方式营造和谐的审计环境:正确界定国家审计的职能范围和审计类别;确定合理的国家审计目标;回归国家审计责任的本原;树立促进发展的建设性国家审计价值理念;理清改革路径,更新思想观念;以世贸规则为坐标—修法与立废;建立独立的审计工作体制;建立审计公告制度和特别报告制度;全员职业后续教育制度化;制订公开、透明的执法程序和执法纪律。通过对审计环境的研究,可以得出六项研究结论:研究新形势下的国家审计环境的构成因素、各种因素的影响方式和影响力度,对于把握国家审计的特色,指导国家审计实务工作意义重大;应依据各项环境因素对国家审计发生实质作用的方式划分宏观层次和微观层次,从而构建一个环境因素体系;市场经济条件下我国国家审计运行环境主要有三个方面的特征;基于审计环境的国内外新形势变化的各个方面具有各自独特的特征,并且都对国家审计产生着巨大的影响:在我国现阶段,提出构建和谐审计环境对我国国家审计工作具有非常重要的意义;在目前,我国构建和谐国家审计环境也是完全可行的。本文研究的局限性主要是:主要为理论研究,未涉及案例研究和实证模型研究,后续研究可以从案例分析入手,尝试构建相关的实证分析模型;理论阐述主要集中于我国目前情况描述,而很少涉及到历史上和国外的相关情况,后续研究可采用与国外或历史相关情况进行对比分析。
[Abstract]:At present, the research on audit environment in China is still in the initial stage. The audit environment problem is a common subject that the audit practice and the audit theory must face. This paper, through the research on the national audit environment, understands, grasps some important environmental parameters related to the audit work, grasps the audit law, and knows the environment dynamically. On the basis of the current situation and trend of evolution and the analysis of the advantages and disadvantages of the situation, people will have a diversified and dynamic understanding of the direction of the external environment. Under the specific historical conditions, it will provide a regular change trend for the audit, combing the advantages and disadvantages of the environment to reveal the audit work and performing the responsibilities given by the constitution. At the time, what are the favorable conditions and what obstacles and resistance exist, this article starts with the correct grasp of the elements of the national audit environment and the characteristics of the operating environment under the conditions of the market economy, and focuses on the analysis of the characteristics of the new situation at home and abroad and the potential impact of the new situation based on the audit environment, and fully demonstrates the construction of a harmonious audit ring in China. The important meaning of the situation provides the basis for the construction of a harmonious national audit environment under the new situation, to establish the audit theory system with Chinese characteristics and to speed up the internationalization of China's audit.
Generally speaking, we can use the empirical study, compare the research methods of the historical logic deduction to the audit environment, and draw lessons from some research theories and results at home and abroad. Macro level faces the economic environment, the political environment, the legal environment and the social environment in our country. In the microcosmic, the auditing environment of our country mainly includes the national audit group. Weave the internal environment, the internal governance structure and incentive and restrictive mechanism of the state audit institutions, and the risk tolerance and moral character of the main responsibility of the audit department.
The main characteristics of the state audit operating environment under the new situation are that public finance has become an important means of national macro-control, and public management has become the basic responsibility of government management. The balance of power is the basic mechanism of the rule of law in the state. The characteristics and influence of the new situation in China include the following contents: the political system reform and the democratic construction, The market of public service, the reform of the bank, the reform of the state-owned enterprises, the sound of environmental protection, the reform of the army logistics, the extensive international cooperation, the reform of education and medical treatment, the strengthening of the construction of clean government and the construction of a harmonious society; the new situation in the world is mainly the influence of the WTO on the audit environment of our country, such as the impact on the will of the officers, and the thinking of the audit The impact of ideas, the impact on the concept of government audit law enforcement, the re promotion of professional ethics, the impact on audit education, the influence of audit guidance and so on.
Under the new situation, building a harmonious audit environment and its national audit work is of great significance. The harmonious audit environment is beneficial to the in-depth study and discussion of the audit theory, and to provide favorable conditions for the construction of a perfect audit theory system, and the harmonious audit environment is favorable for stabilizing the national political and economic system of the national audit. The harmonious audit environment is beneficial to the development of national audit work and the realization of the audit goal; the harmonious audit environment is beneficial to avoid the national audit risk; the harmonious audit environment is beneficial to the national city's plan to play its due role and protect the state-owned assets from loss.
We can create a harmonious audit environment through the following ways: correctly define the scope of the state audit and the category of audit, determine the reasonable target of national audit, return to the original of the national audit responsibility, set up a constructive national audit value concept for the development, clarify the path of reform, renew the idea, and take the WTO rules as coordinate - repair To establish an independent audit system, to establish an audit bulletin system and a special report system, to institutionalize the follow-up education of the full occupations, and to formulate public, transparent law enforcement procedures and law enforcement discipline.
Through the study of the audit environment, we can draw six research conclusions: To study the factors of the national audit environment under the new situation, the way and influence of various factors, to grasp the characteristics of the national audit, to guide the national audit practice is of great significance; according to various environmental factors, the substantive role of the national audit should be taken. It divides the macro level and the micro level, and constructs an environmental factor system. Under the market economy, the operating environment of China's national audit has three main features, and the changes in the new situation at home and abroad based on the audit environment have their own unique characteristics, and all have great influence on the national audit. At the present stage of China, it is very important for China's national audit to build a harmonious audit environment. At present, it is also completely feasible to build a harmonious national audit environment in China.
The main limitations of this study are: mainly theoretical research, not involving case study and empirical model research. Follow up research can start with case analysis and try to build an empirical analysis model. The theoretical exposition is mainly focused on the current situation description in China, but rarely involved in historical and foreign related situations, follow-up research can be done. Comparative analysis is conducted with foreign or historical situations.

【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.22

【引证文献】