【作者】 刘君芳；

【导师】 李嘉明；

【作者基本信息】 重庆大学 ， 会计学， 2007， 硕士

【摘要】 经济责任审计是我国特有的审计监督形式。经过十几年的发展,经济责任审计已经成为我国审计工作的重要的组成部分。但是对经济责任审计的理论研究还略显薄弱,论文希望能够在这方面做出贡献。论文认为认识经济责任是认识经济责任审计的开始。经济责任审计人格化的审计对象,意味着经济责任审计实际关注的是主要负责人的经济责任,而不是主要负责人所在单位的经济责任。这是经济责任审计最根本、最显著的特点。所以本文以经济责任为主线展开研究。论文根据法学理论,对组织责任与职员责任进行了分析,进而发现经济责任具有双重性,即经济责任在概念上包括主要负责人的“功”与“过”两层含义;经济责任受主要负责人双重身份的影响,具有了个人与社会两种属性。进而,论文对经济责任的双重性的界定、确认与评价进行了分析。在对经济责任双重性认识基础上,建立经济责任的评价模型,并利用实证手段确定模型的组成要素。通过行为学分析,论文认为经济责任审计实际上属于行为审计。然后将审计对象的内容进行抽象,得出经济责任是经济责任审计的本质审计对象。将困扰经济责任审计的伦理问题转变为法理问题。论文希望建立经济责任审计的理论体系,使经济责任审计理论研究系统化。通过前文的研究,论文将经济责任审计的本质审计对象(即经济责任)作为经济责任审计理论体系的逻辑起点。进而论文尝试着搭建了经济责任审计的理论体系,并讨论其概念框架。体系包括审计基本理论与审计应用理论,以审计对象为起点,通过审计规范相贯通,以审计报告为结束。论文为解决经济责任审计实践手段发展瓶颈,在审计方法论角度下,提出了审计理论体系的实践形式——责任导向的审计模式。最后本文在以上研究的基础上,对经济责任审计的发展提出若干政策建议。更多还原

【Abstract】 Economic responsibility audit is the own modality of audit intendance in our country. With the development of more than ten years, it has been the important part in the audit task in our country. But there is still some weakness in its theory study, this paper expects to contribute in this field.The paper figures that understanding economic responsibility or economic liability is the beginning to economic responsibility audit. The object personification of economic responsibility means that what we should pay much attention to is the economic audit of mail principal but not the units who works for. This is ultimate and distinct point of economic responsibility audit. Therefore, this paper begins study with economic responsibility or economic liability.The paper analyses the organizing and staffers responsibility or liability by analysis of law theory and discovers its dualism of contribution and mistake of the mail principal in conceptive aspect by which Economic responsibility or economic liability consist of individual and social property. Moreover, the paper analyses the definition, confirmation and evaluation of the dualism of economic responsibility or economic liability. In the base of cognition of dualism of economic responsibility or economic liability, the evaluation model is built and its element is ensured by the way of experience analyze.The paper affirms that the economic responsibility audit is actually part of action audit by the analysis of action science. Then it concludes that economic responsibility is essentially the audit object of economic responsibility audit with the abstract of audit object, and the ethic issue is changed into law question.The paper expects to build a system info of economic responsibility audit which make the theory of economic responsibility audit systematized. With the preamble investigation, the paper affirms that the audit object is the logic jumping-off point of the system info of economic responsibility audit. Moreover the paper tries to put up the system info of economic responsibility audit that includes basic and applying theory of audit, begins with audit object, joints with audit criterion and ends with audit report. The paper advances the responsibility-oriented audit model which adapted well to the development of economic responsibility audit.In the end, based on the study above, the paper also gives some policy advices to the development of economic responsibility audit.更多还原