中国国家审计准则变迁研究

发布时间：2018-04-26 19:08

本文选题：国家审计 + 审计准则　；参考：《中国财政科学研究院》2016年博士论文

【摘要】：经过30多年的探索和发展,具有中国特色的社会主义审计制度基本建成。近年来,随着国家审计影响力不断提升,审计机关依法行政的水平和能力提高,作为规范审计机关和审计人员行为的国家审计准则,在国家审计服务干国家治理体系和治理能力现代化中发挥着越来越重要的作用。开展国家审计准则变迁研究,探索其变迁规律,可以丰富国家审计准则理论,拓宽国家审计准则的理论基础,也可为未来准则变迁提供理论依据。研究结果发现,最高审计机关在国家审计准则变迁的路径依赖中发挥主导作用,其变迁过程是对受托责任评价能力不断提高的过程,体现了对绩效和责任的追求不断提高,适应了国家治理需求的变化。本文采用规范研究和比较研究相结合,以规范研究为基础,比较研究为支撑,建立起准则变迁的研究框架。本文通过对国家审计准则的定位和作用、发展变化、实践应用等方面研究成果的国内外文献回顾,发现这些文献对国家审计准则的变迁过程没有系统梳理,研究基础采用经济学较多,研究方法有限,侧重某一方面问题等不足。同时,为后续研究的需要,本文对国家审计准则的内涵及作用、制度变迁的内涵及形式等概念进行界定,对制度变迁理论和国家治理理论的主要观点进行梳理,并介绍了这两个理论在国家审计理论中的运用和发展情况。在构建国家审计准则变迁框架过程中,本文从供给、需求和均衡三个角度对国家审计准则变迁的动因进行了理论分析,供给方面包括供给成本和供给收益,需求方面从降低审计风险、经济社会发展需要和保障工作权益需要三个方面,而国家审计准则均衡是一种不常见的偶然状态,不均衡是常态。在分析变迁过程中,本文从时间角度来看,将变迁过程划分为萌芽阶段、探索阶段、发展阶段和完善阶段,对每个阶段准则进展情况进行了描述性分析,并对各个阶段准则特点进行归纳；从内容角度上看,主要从一般准则、审计证据、审计职业道德、审计方案、审计质量控制和审计报告六个方面,对各部分在准则体系中的地位和主要内容分析介绍基础上,比较其在各个阶段的变化情况,并归纳出变迁特点。本文对变迁过程运用制度及制度变迁理论发现,审计机关作为变迁主体,具有节约制度变迁成本、及时满足经济社会发展对审计准则的需要和体现各利益相关者利益的特点,我国国家审计准则具有以强制性制度变迁为主诱致性制度变迁为辅、采取渐进式变迁的方式、路径依赖性强、与国际接轨和趋同等特点。在国际比较中,本文选择了具有代表性的世界审计组织和美国,在对其准则的基本框架和主要内容概括、变迁的过程及原因、变迁特点等进行介绍和分析的基础上,发现审计独立性在国家审计准则中始终是强调的重点,注意强调与注册会计师审计和内部审计的兼容性,在制定方向的选择上各有利弊等启示,对我国国家审计准则变迁具有一定的借鉴意义。从准则变迁影响因素来看,本文将其分为内部动力和外部动力。在内部动力方面,变迁主体在国家审计准则变迁中发挥主观能动作用,体现在对国家审计及其准则认识的不断提高,采用学术关注度作为替代变量,发现学术关注度与国家审计准则变迁过程密切相关：审计目标的演变决定了国家审计准则变迁的方向,在国家审计的各层次目标中,现实目标是不同的,在经济发展的各个阶段,现实目标的演变过程体现在国家审计准则变迁中。在外部动力方面,审计准则变迁过程中各个阶段的审计实践,都对准则变迁起到了直接推动作用；随着技术方法的进步,审计准则在各个阶段都及时作出调整,应对信息化的挑战,为实践发展提供制度保障；在财政体制改革与国家审计的互动发展中,国家审计准则在各个阶段都起到了桥梁和纽带作用；与国家审计密切相关的会计准则和审计准则规范化,国家审计准则在各个阶段都吸收了他们的有益经验和做法。在准则变迁效果检验中,本文采用了审计项目质量和审计结果作为参考指标。在对审计项目质量的影响分析中,以1996年至2013年审计署审计项目质量检查为样本,通过对43份检查报告进行统计分析,与审计准则变迁各阶段对比,发现国家审计准则变迁对审计项目质量影响明显;在对审计结果的影响分析中,以1993至2013年审计署审计结果统计数据为样本,发现准则变迁对审计成果利用、审计处理结果落实情况、审计机关移送处理事项、审计机关审计(调查)单位数等指标影响明显。我国现行国家审计准则需要适应环境变化、促进审计工作发展,在突出依法审计、保障审计独立性、规范成果利用等方面形成了自身的特点,并在服务国家治理的过程中从构建行为规范体系、推动责任政府建立、加强权力运行监督等方面有独特的实现路径,但在结构设计上和实践运行中还存在不足。在新常态下,随着国家治理需求,审计目标的调整,审计实践的探索发展,建立现代财政制度的要求,计算机技术的新发展等,都需要国家审计准则及时跟进。对于未来国家审计准则的发展,既要国家治理引领,凸显中国国家审计特色,又要合理借鉴先进经验,探索建立国家审计准则运行情况跟踪评价机制,掌握国家审计准则的适用程度,并选择适合我国国情的变迁方式。
[Abstract]:After more than 30 years of exploration and development, the socialist audit system with Chinese characteristics has been basically completed. In recent years, with the continuous improvement of the influence of the state audit, the level and ability of the audit institutions to be administrative in accordance with the law have been improved. As a national audit criterion for standardizing the behavior of audit institutions and auditors, the state audit service has dried up the national governance system. It is playing a more and more important role in the modernization of governance ability. To carry out the research on the change of national auditing standards and to explore the law of its vicissitude can enrich the theory of national auditing standards, broaden the theoretical basis of the national auditing standards and provide theoretical basis for the change of the future standards. The change process is the leading role in the path dependence, and its change process is the process of improving the evaluation ability of the accountability, which embodies the continuous improvement of the pursuit of performance and responsibility and adapts to the change of the national governance demand. This paper reviews the domestic and foreign literature review of the research achievements on the orientation and role of the national auditing standards, the development and change, the practical application and so on. It is found that these documents have not systematically combed the process of the change of the national audit standards, and the study of basic Mining Economics is more, the research methods are limited and a certain party is focused. At the same time, for the needs of the follow-up research, this paper defines the connotation and function of the national auditing standards, the concept of the connotation and form of the institutional change, and combs the main views of the system change theory and the state governance theory, and introduces the application and development of the two theories in the national audit theory. In the process of constructing the framework for the change of national audit standards, this paper analyzes the motivation of the changes of national audit standards from three angles of supply, demand and equilibrium. The supply side includes the supply cost and the supply income. The demand side is three aspects of reducing the audit risk, the needs of the economic and social development and the protection of the work rights and interests. In the process of analysis and change, this paper divides the process into the embryonic stage, the exploration stage, the development stage and the perfect stage, and makes a descriptive analysis on the progress of each stage, and carries out the characteristics of each stage criterion. From the content point of view, from six aspects of the general criteria, audit evidence, audit professional ethics, audit scheme, audit quality control and audit report, based on the analysis and introduction of the status and main contents of each part in the standard system, the changes in each order are compared and the change characteristics are summed up. It is found that the audit institutions, as the main body of change, can save the cost of institutional change, meet the needs of the economic and social development to the auditing standards and reflect the interests of all stakeholders in time. The national auditing standards of our country are supplemented by the compulsory institutional change as the main inducement of the institutional change. In the international comparison, this paper selects a representative world audit organization and the United States in the international comparison. On the basis of the introduction and analysis of the basic framework and main contents of the guidelines, the process and causes of the changes, the characteristics of the change, and so on, the audit has been found. Independence has always been the emphasis of the national auditing standards, emphasizing the compatibility with the audit of certified public accountants and internal audit, and having the advantages and disadvantages in the choice of the direction of formulation, which has some reference significance to the change of national audit standards in China. External power. In terms of internal power, the subject of change plays a subjective and dynamic role in the change of national auditing standards, which is reflected in the continuous improvement of national audit and its standards, and the use of academic attention as an alternative variable. It is found that academic concern is closely related to the process of changing the national auditing standards: the evolution of audit objectives has been determined. The direction of the change of national auditing standards is different in the goal of national audit at all levels. In every stage of economic development, the evolution process of the realistic goal is reflected in the change of national auditing standards. In the aspect of external power, the audit practice at various stages in the process of auditing standards change has played a direct role in the change of the standards. With the progress of technical methods, the auditing standards are adjusted in every stage to meet the challenge of information and provide system guarantee for the development of practice. In the interactive development of the financial system reform and the state audit, the national auditing standards have played a bridge and bond role in each stage; and the national audit is close to the state audit. The relevant accounting standards and auditing standards are standardized, and the national auditing standards have absorbed their useful experiences and practices at all stages. In the test of the effect of standard changes, the quality of audit projects and the results of audit are used as reference indicators. In the analysis of the impact of the quality of the audit projects, the audit office was examined from 1996 to 2013. The quality inspection of the project is the sample. Through the statistical analysis of 43 inspection reports and the comparison of the various stages of the audit criteria change, it is found that the changes of national audit standards have a significant impact on the quality of the audit projects. In the analysis of the impact of the audit results, the statistical data of the audit results from 1993 to 2013 are taken as samples, and the changes of the standards are found to be examined. The present state auditing standards of our country need to adapt to the changes of the environment, promote the development of the audit work, ensure the independence of the audit, and standardize the utilization of the results. The characteristics of the body, and in the process of service state governance, from the construction of the standard system of behavior, to promote the establishment of the responsible government and to strengthen the supervision of the operation of power, but there are still shortcomings in the structure design and practice. Under the new normal, the adjustment of the audit target and the exploration of the audit practice along with the needs of the state governance. The development, the requirements of modern financial system and the new development of computer technology need the timely follow-up of national auditing standards. For the development of future national auditing standards, we should not only lead the national governance, highlight the characteristics of China's national audit, but also use the advanced experience for reference, and explore the establishment of the tracking and evaluation mechanism of the operation of national audit standards. We should grasp the degree of applicability of the national auditing standards and choose the way of transition suitable for China's national conditions.

【学位授予单位】：中国财政科学研究院
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F239.44

【参考文献】