西方审计学科理论和课程的发展及启示

发布时间：2018-12-06 10:12

【摘要】：西方审计学科理论和课程的萌芽和发展较早,深入挖掘其规律,总结相关经验教训,对我国现阶段的审计学科建设和课程改革都具有十分积极的借鉴意义。通过分析西方审计发展史发现,西方审计实践引发了审计学科理论的萌芽及发展,学科理论据此可划分为理论开端、基础理论发展成熟、实用主义理论发展三个阶段;西方审计实践与学科理论共同影响了审计课程的设置,审计课程的发展及调整情况相应也可划分为课程开端、调整完善、新时期特征三个各具特点的阶段。通过上述分析还发现,西方的大学极少设置审计学专业,公司及审计学会对于审计行业有较大影响。认识这些规律有助于增强对我国审计学科尤其是国家审计学科建设的信心,并促进大学审计课程教育的改革。
[Abstract]:The theory and curriculum of auditing in western countries were sprout and developed earlier. It is of great significance for the construction of auditing discipline and curriculum reform in our country to dig into its rules and summarize relevant experiences and lessons. By analyzing the history of the western audit development, it is found that the western audit practice has triggered the germination and development of the audit discipline theory, which can be divided into three stages: the beginning of the theory, the mature development of the basic theory and the development of the pragmatism theory. Western audit practice and discipline theory have influenced the setting of audit curriculum together, and the development and adjustment of audit curriculum can be divided into three stages with their own characteristics: the beginning of the course, the adjustment and perfection, and the characteristics of the new period. Through the above analysis, it is found that the western universities seldom set up the major of auditing, and the companies and audit societies have great influence on the audit profession. Understanding these laws is helpful to strengthen our confidence in the construction of auditing discipline, especially in our country, and to promote the reform of university audit curriculum education.
【作者单位】：湖南大学;
【分类号】：F239.0

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