中国古代审计方法方式考论

发布时间：2018-06-08 18:31

本文选题：审计史 + 古代审计方法　；参考：《审计研究》2017年03期

【摘要】：中国古代审计方法主要有查账法、查询法、比较分析法、详查法、抽查法等,审计方式主要有就地审计和送达审计,定期审计和不定期审计,以及事前审计、同时审计和事后审计等。从总体上看,古代审计方法方式还是较完备的,并与经济水平相适应,在审计工作中发挥了应有的作用。综观古代审计方法、方式发展,可见社会经济的发展和政府对国家财经活动监督的需要是审计方法、方式进步的主要驱动力,而古代审计方法、方式的进步是审计发展的重要标志。其对当代的启迪是:目前,全球正在逐渐步入知识经济、信息化和网络化时代,审计方法、方式必须与时俱进,开拓创新,跟上时代的步伐,以应对知识经济、信息化和网络化大数据对审计的挑战。
[Abstract]:The methods of auditing in ancient China mainly include auditing, inquiry, comparative analysis, detail checking, random checking, etc. The audit methods mainly include local audit and service audit, periodic audit and occasional audit, and prior audit. At the same time audit and ex post audit, etc. On the whole, the ancient auditing method is relatively complete and suitable to the economic level, and has played a due role in the audit work. Looking at the development of ancient auditing methods and methods, it can be seen that the development of social economy and the government's need for supervision of state financial and economic activities are the main driving forces for the progress of audit methods, while the ancient auditing methods, The progress of the way is an important sign of audit development. At present, the world is stepping into the era of knowledge economy, information technology and network. The auditing methods and methods must keep pace with the times, blaze new trails and keep up with the pace of the times in order to cope with the knowledge economy. Information and network big data challenge to audit.
【作者单位】：江西财经大学会计学院;
【基金】：国家社会科学基金重大项目“中国古代管理思想通史”(项目批准号:13&2D081)研究成果之一
【分类号】：F239.22

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