我国国家审计职能演化规律研究
发布时间：2019-06-04 17:21
【摘要】： 国家审计作为国家社会经济的免疫系统,是国家监督体系中的重要组成部分。自西周时期国家审计萌芽到现在已经历了几千年的发展,在这期间,审计实践得到了充足发展,并且,众多学者参与到审计领域的研究之中,其中对于审计职能的研究也不例外。但文献中多是分析审计的具体职能,提出单职能论或多职能论,而没有从国家审计的演化历史和产生根源中寻求国家审计职能的演化规律,且提出的国家审计职能都具有一定的时代局限性,不能够指导未来审计职能的研究和实践工作。因此,随着国家审计在社会体系中的监督地位日益提高,以及社会公众对国家审计所赋予的更多信任,研究国家审计职能的演化规律具有一定的理论和实践意义。 以史为鉴,尊重历史是本文研究的立足点。文中首先分析了国家审计产生的根源,并从众多文献中提取出国家审计源于公共受托责任的观点,它因公共受托责任的产生而产生,又因公共受托责任的发展而发展。公共受托责任本身反映了动态的社会关系,因此,国家审计本身也是变化的,而作为国家审计本质的反映,国家审计职能也是一种动态的社会关系,由此,选取公共受托责任作为全文研究国家审计职能演化的基线。 在选取基线的基础上,从国家的发展历程出发,分别分析了古代时期、民国时期、革命根据地时期和建国后时期几个阶段中国家审计职能和公共受托责任的演化历程,从这两个演化历程中提取出影响国家审计职能实现程度的七个因素,即国家审计体制、国家经济发展水平、国家政府职能、法律制度、政治民主程度、审计技术和审计人员能力。 为了从定量角度验证这些因素的合理性,文中按照问卷设计的原则、程序并遵循问卷处理的步骤对这些影响因素进行了实证分析。样本选自国家审计署、地方审计机构和地方科研院所从事国家审计研究和工作的人员,对于问卷调查结果应用SPSS统计软件进行了相关性分析和回归分析,得出每个时期中这些因素之间的相关性及这些因素对国家审计职能的解释程度,证明了文中提取出的七个因素的合理性。 最后,文中分析了公共受托责任和国家审计职能的内涵及演化特点,探析了公共受托责任和国家审计职能的演化方向。然后按照归纳演绎的方法,从国家审计的本质和影响国家审计职能的七个因素出发,采用辩证的研究方法,提取出国家审计职能演化的总体规律和一般规律,并从系统动力学的角度,探索了国家审计职能演化的动力机制,这从多层面和多角度为认识国家审计职能演化提供了依据。
[Abstract]:The national audit, as the immune system of the national social economy, is an important part of the national supervision system. Since the beginning of the national audit in the Western Zhou Dynasty, it has experienced several thousand years of development. During this period, the audit practice has been fully developed, and many scholars are involved in the research of the audit field, and the research on the audit function is no exception. However, in the literature, the specific functions of the audit are analyzed, the single-function theory or the multi-function theory is put forward, and the evolution law of the national audit function is not sought from the evolution history and the origin of the national audit, and the proposed national audit function has a certain age limitation, It is not able to guide the research and practice of the future audit function. Therefore, with the increasing of the state audit in the social system, and the more trust that the public gives to the national audit, the study of the evolution law of the national audit function has a certain theoretical and practical significance. Taking the history as a reference, the respect for history is the standing of the study in this paper. The paper first analyzes the origin of the national audit, and extracts from a number of documents the view that the state audit originates from the responsibility of the public trust, which is due to the creation of the responsibility of the public trust and the development of the responsibility of the public trust. Development. The responsibility of the public accountability itself reflects the dynamic social relations, so the national audit itself is also changed, and as a reflection of the essence of the national audit, the national audit function is also a dynamic social relation. As a result, the public entrusted responsibility is selected as the full-text study of the evolution of the national audit function On the basis of the selection of the baseline, the national audit function and the public trust responsibility in the ancient times, the Republic of the Republic of China, the period of the revolutionary base area and the post-founding period were analyzed based on the development course of the country, respectively. The evolution of the country's audit function is extracted from the two evolutionary processes, namely, the national audit system, the national economic development level, the national government function, the legal system, the degree of political democracy, the audit technology and the trial. To verify the rationality of these factors from a quantitative point of view, these effects are based on the principles and procedures of the questionnaire design and the steps taken by the questionnaire The sample is selected from the National Audit Office, the local audit institution and the local scientific research institute to carry out the national audit research and work. The results of the questionnaire are related to the SPSS statistical software. Based on the analysis of sex and regression, the correlation between these factors in each period and the degree of explanation of these factors to the national audit function are obtained. Finally, the paper analyses the connotation and evolution of the responsibility of the public trust and the state audit function, and probes into the responsibility of the public trust and the state audit function. The evolution direction of the national audit function. Then, according to the inductive and deductive method, from the essence of the national audit and the seven factors that affect the national audit function, a dialectical method of research is adopted to extract the general rule and the general rule of the evolution of the national audit function. And from the angle of system dynamics, the dynamic mechanism of the evolution of national audit function is explored, which is from the multi-level and multi-angle to the recognition of the country.
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F239.44
本文编号：2492872
[Abstract]:The national audit, as the immune system of the national social economy, is an important part of the national supervision system. Since the beginning of the national audit in the Western Zhou Dynasty, it has experienced several thousand years of development. During this period, the audit practice has been fully developed, and many scholars are involved in the research of the audit field, and the research on the audit function is no exception. However, in the literature, the specific functions of the audit are analyzed, the single-function theory or the multi-function theory is put forward, and the evolution law of the national audit function is not sought from the evolution history and the origin of the national audit, and the proposed national audit function has a certain age limitation, It is not able to guide the research and practice of the future audit function. Therefore, with the increasing of the state audit in the social system, and the more trust that the public gives to the national audit, the study of the evolution law of the national audit function has a certain theoretical and practical significance. Taking the history as a reference, the respect for history is the standing of the study in this paper. The paper first analyzes the origin of the national audit, and extracts from a number of documents the view that the state audit originates from the responsibility of the public trust, which is due to the creation of the responsibility of the public trust and the development of the responsibility of the public trust. Development. The responsibility of the public accountability itself reflects the dynamic social relations, so the national audit itself is also changed, and as a reflection of the essence of the national audit, the national audit function is also a dynamic social relation. As a result, the public entrusted responsibility is selected as the full-text study of the evolution of the national audit function On the basis of the selection of the baseline, the national audit function and the public trust responsibility in the ancient times, the Republic of the Republic of China, the period of the revolutionary base area and the post-founding period were analyzed based on the development course of the country, respectively. The evolution of the country's audit function is extracted from the two evolutionary processes, namely, the national audit system, the national economic development level, the national government function, the legal system, the degree of political democracy, the audit technology and the trial. To verify the rationality of these factors from a quantitative point of view, these effects are based on the principles and procedures of the questionnaire design and the steps taken by the questionnaire The sample is selected from the National Audit Office, the local audit institution and the local scientific research institute to carry out the national audit research and work. The results of the questionnaire are related to the SPSS statistical software. Based on the analysis of sex and regression, the correlation between these factors in each period and the degree of explanation of these factors to the national audit function are obtained. Finally, the paper analyses the connotation and evolution of the responsibility of the public trust and the state audit function, and probes into the responsibility of the public trust and the state audit function. The evolution direction of the national audit function. Then, according to the inductive and deductive method, from the essence of the national audit and the seven factors that affect the national audit function, a dialectical method of research is adopted to extract the general rule and the general rule of the evolution of the national audit function. And from the angle of system dynamics, the dynamic mechanism of the evolution of national audit function is explored, which is from the multi-level and multi-angle to the recognition of the country.
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F239.44
【引证文献】
相关会议论文 前1条
1 李校红;;基于审计角度的科研经济责任定评分析[A];第十届全国会计信息化年会论文集[C];2011年
相关博士学位论文 前1条
1 祝遵宏;国家审计职能新论[D];西南财经大学;2010年
相关硕士学位论文 前1条
1 陈立群;政府审计范围的影响因素分析[D];浙江财经学院;2012年
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