行为审计定性论——缺陷行为判定的理论基础和操作框架

发布时间：2018-09-11 21:34

【摘要】：行为审计定性就是判定缺陷行为及其类型,涉及缺陷行为理论和缺陷行为判定框架。文章借鉴违法实质理论和犯罪构成理论,构建上述理论和框架。缺陷行为理论涉及缺陷行为实质和特征,缺陷行为实质是对经管责任的危害或负面影响,缺陷行为具有经管责任危害性、缺陷性、重要性三个特征。缺陷行为判定框架涉及缺陷行为类型化和缺陷行为类型判定。缺陷行为类型化就是缺陷行为的分类体系,分为四个层级。缺陷行为判定以缺陷行为详态为依据,一方面,判定其属于何种缺陷行为;另一方面,分析缺陷行为对经管责任的危害或负面影响程度,将缺陷行为分为重大缺陷、重要缺陷和一般缺陷。
[Abstract]:Behavior audit qualitative is to judge defect behavior and its types, which involves defect behavior theory and defect behavior determination framework. The article draws lessons from the illegal essence theory and the crime constitution theory, constructs the above theory and the frame. The theory of defect behavior involves the essence and characteristics of defect behavior, and the essence of defect behavior is the harm or negative influence to management responsibility. Defect behavior has three characteristics: harmfulness, defect and importance. Defect behavior determination framework involves defect behavior classification and defect behavior type determination. The classification of defect behavior is the classification system of defect behavior, which is divided into four levels. On the one hand, it determines what kind of defect behavior it belongs to; on the other hand, it analyzes the degree of harm or negative influence of defect behavior on management responsibility, and divides the defect behavior into major defects. Important and general defects.
【作者单位】：南京审计大学审计科学研究院;
【基金】：国家社会科学基金项目“审计基础理论研究”(14FGL004) 江苏高校优势学科建设工程二期项目“现代审计科学”
【分类号】：F239.2

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