民国时期潘序伦审计思想研究

发布时间：2018-06-02 17:18

本文选题：潘序伦 + 审计思想　；参考：《郑州大学》2017年硕士论文

【摘要】：潘序伦(1893-1985),江苏宜兴人。我国杰出的会计学家、审计学家、教育家,被誉为“中国会计之父”。历任立信会计师事务所主任,立信会计专科学校校长、名誉校长,立信会计图书用品社社长。潘序伦作为中国现代会计事业的奠基人,在近代审计事业开拓和发展中扮演着重要的角色。潘序伦是近代中国审计学科奠基者之一,其审计思想产生有着鲜明的时代背景,民国时期政府审计机关日渐规范,审计条例逐渐完善,民间审计实务也不断发展。传统文化的积淀和国外求学的经历为其审计思想的产生奠定了思想基础,国内审计业务的开展为其独特审计思想提供现实依据。在潘序伦看来,审计定义问题中,审计要坚持第三方人员进行,确保审计的公信力,使审计真正具有纠察会计错误,并对公司经营提出建议的作用。关于审计人员的职业道德问题,潘氏首先厘清审计与会计的关系,认为虽然在当时的国内背景下,审计与会计从业者相重叠,但审计仍是独立于会计之外的一门学科,审计人员应具有以诚信为核心的职业道德修养。在讨论审计实务问题时,潘氏在结合西方审计分类方法和国内现实的基础上,认为审计方法的选取应该视审计对象及审计目的不同,多种方法相结合。具体到制定审计过程时,潘氏将审计分为事前、事中、事后三步来讨论具体的审计程序,并分门别类罗列各项的原则方法及注意事项,具有较强的可操作性。实用性强是潘序伦审计思想的一大特点,潘氏结合自身实际操作和西方理论形成一套较为切实可行的审计方法。其中,潘氏认为独立性是审计发展的基础,而诚信是审计的根本。总的来说,潘氏的审计思想重视审计的制度规范和审计人才的培养,推动审计的良性发展,为我国现行审计制度提供了借鉴。
[Abstract]:Pan Xulun was born in Yixing, Jiangsu Province, from 1893 to 1985. Our country outstanding accountant, auditor, educator, be praised as "the father of Chinese accountant". He has been the director of Lixin accounting firm, the principal of Lixin Accounting College, the honorary principal, and the president of Lixin Accounting articles Agency. Pan Xulun, as the founder of modern accounting in China, plays an important role in the development and development of modern auditing. Pan Xulun is one of the founders of auditing discipline in modern China. His audit thought has a distinct background. During the period of the Republic of China, the government audit institutions became more and more standardized, the audit regulations were gradually improved, and the folk audit practice was developing. The accumulation of traditional culture and the experience of studying abroad have laid the ideological foundation for its audit thought. The development of domestic audit business provides the practical basis for its unique audit thought. In Pan Xulun's view, in the problem of audit definition, the audit should insist on the third party personnel, ensure the credibility of the audit, make the audit have the function of correcting the accounting error and putting forward the suggestion to the company management. On the issue of auditors' professional ethics, Pan first clarified the relationship between auditing and accounting, and held that although audit and accounting practitioners overlapped in the domestic context at that time, auditing was still a discipline independent of accounting. Auditors should have integrity as the core of professional ethics. In the discussion of audit practice, on the basis of combining western audit classification methods and domestic reality, Pan thinks that the selection of audit methods should be based on different audit objects and audit purposes, and various methods should be combined. When the audit process is formulated, Pan divides the audit into three steps: beforehand, in the matter and afterwards, discusses the concrete audit procedure, and classifies and lists the principles, methods and matters needing attention, which has strong maneuverability. The strong practicability is one of the characteristics of Pan Xulun's audit thought. Pan combines his own practical operation with the western theory to form a set of more feasible auditing methods. Among them, Pan believes that independence is the basis of audit development, and integrity is the basis of audit. In general, Pan's audit thought attaches importance to the system standardization of audit and the training of audit talents, promotes the benign development of audit, and provides a reference for the current audit system of our country.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;K258

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