社会主义市场经济体制下的审计模式研究

【作者】 张麟；

【导师】 毛加强；

【作者基本信息】 西北工业大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 随着社会主义市场经济不断发展，审计的监督作用显得尤为重要。中国审计制度恢复于改革开放初期，是在以经济建设为中心的思想指导下，为适应经济体制改革需要而建立的。它在搞活经济、维护财经纪律、提高经济效益、加强宏观调控和管理等方面发挥了重要作用。但现行审计模式基本上是在计划经济占主导地位的情况下建立的，植根于计划经济的土壤，必然在体系、体制建设、设计思路以及工作重点和方法等方面打上了计划经济的烙印。带着这些烙印，在市场经济体制下必然产生许多方面的不适应与不协调。因此，在建立社会主义市场经济体制的过程中必须对现行审计模式进行变革，将国家审计、民间审计和内部审计重新定位，重新建立审计监督机制，调整内部结构关系，为社会主义市场经济建设服务。 本文共分八章内容。第一章，从研究背景和意义出发，论述了在社会主义市场经济体制下对审计模式研究的必要性，并对目前国内外研究情况进行综述，介绍本文研究的内容、创新点及本文研究方法。第二章，论述了审计模式的基本理论，对审计模式的定义与特点，审计体系的层面分析，审计模式组成要素、框架结构以及审计模式的分类作了进一步论述。第三章，对审计模式影响要素进行了理性分析，主要从社会生产力因素、经济体制因素、政治体制因素、法律因素、文化传统和教育水平因素、国际经济融合与交往因素、会计财政金融税收制度等七方面进行了分析论证。第四章，回顾了我国审计模式的历史，同时指出现行审计模式实践上存在的主要问题。第五章，着重论述了我国审计模式的重构。首先，论述了我国审计模式重构的环境及理论基础和重构原则，同时对审计体系的总体设计进行论述，包括审计模式的组织体系、工作体系、要素体系的设计与分析。其次，对新型审计体系的可行性进行了分析，阐明了观点。第六、七、八章，主要论述了国家审计、民间审计、内部审计模式的构建，指出国家审计要对其管理体制进行合理定位，并且要进一步拓展审计内容，改进审计方法，完善国家审计准则，并为实现目标模式做好基础工作，采取更加切实有效的措施;民间审计要对其管理系统重新定位，建立合伙制的民间审计微观运行机制，加强完善民间审计法规和专业标准体系，规范民间审计的执业行为:内部审计要对其组织形式进行合理定位，对现有内部审计模式存在的问题采取对策、进行变革，重塑内部管理体制，使加强内部审计监督、健全内部审计制度成为管理者的自觉行为。更多还原

【Abstract】 Along with the continual development of the socialist market economy ,the supervision function through audit is becoming increasingly important .The audit system of China was restored at the early stage when the reform and open policy were adopted, and constructed under the guidance of the thought to build the economy as a core to meet the needs of the reform to the economical structune .This systerm has played an important role in many ways ,such as, in enliving the economy, maintaining the financial disciplines, raising the efficiency of the economy and strengthening the macroeconomic regulation and management.However,the model of audit in force was basically estabablished under the circumstances when the planning economy took the dominated position and it means that the system was rooted in the soil of the planning economy.Therefore it was bound to bear the market of the planning economy in the way of its system,structure construction and its design thinking.With all those marks this audit model in many ways is imcompatible and incoordinates with the market economic system.Therefore,during the process of building a socialist market economy,it is necessary to reform the present audit model,which is to say to re-evaluate the state audit,nongovermental audit and internal audit,to re-construct the supervise structure of audit,and to adjust the internal relationship in order to serve the construction of the socialist market economy. This article consists of eight chapters.Chapter one based on the research of the backgroud and significance elaborates the necessity to study the audit model under the socialist market economic system,suemarizes the current situation on the study in China and abroad.explains the contents,the points of new ideas and the research methods of this article.Chapter two eleborates the basic theory of the audit model.The maincontent includes the definition and characteristics of the audit model,thelevel analysis on the audit system.The essential elements to form the auditmodel,the frame structune of the audit model ,and the classification of theaudit model.Chapter three rationally analysis the key factors that affect the auditmodel.These factors mainly aer seven:social productive forces,economicsystem,political systerm,law and rules, cultural tradilions and educationlevels,the merger and exchanges of the international economy,and thesysterm in areas of aclountant,fmance,monetary and taxation.Chapter four reviews the history of the audit model in ourcountry,meanwhile,points out the existing principle problems of the auditmodel in force.Chapter five gives an overall design to the audit model to our country.Theoverall design consists of the envionment,the theory and the principles tore-constructing the audit model in our country,the overall plan of the auditstructure,which means design and analysis to the organizationstructure,working structunc,key elements structure of the audit model.thefeasibility study to the new audit model has been carried out in thischapter-too.Chapter six. Seven and eight respectively build the state audit model,nongovermental audit model and the internal audit model.The state auditshould properly fix its position to its managementsystem,meanwhile,enhance its audit contents,improve its auditmothods,make perfect the sfate standards of audit,adopt concrete andeffective measures to lay a solid foundation in orde to realize the goal ofobjective model.Nongovernmental audit should re-lecate its position in the managementstructure,build in partnership the micro system of nongovenmentalaudit,strengthem the regualation and proffessional standards ,and conform the nongovenmental audit to standards.Internal audit should re-fix its position reasonably in its organiztion form,adopt countermeasures to exising problems which are caused by the present audit model ,reform and re-o更多还原