利益相关者理论对政府审计的影响  

Theory of Stakeholder and Development of Government Audit

作　　者：黄波[1] 

机构地区：[1]中华人民共和国审计署驻长沙特派员办事处,湖南长沙410001

出　　处：《审计与经济研究》2008年第4期15-17,共3页Journal of Audit & Economics

摘　　要：本文主要论述利益相关者理论对审计尤其是政府审计的影响。按照审计理论结构的框架,分别论述利益相关者理论是如何改变或强化了审计本质、审计对象、审计规范、审计报告的内容,以期对审计的发展有一定的借鉴作用。The theory of stakeholders has developed very fast and has exerted a great impact on most economic and financial theories, such as enterprise theory, accounting theory and audit theory. This paper explores on how the stakeholder theory influences the audit theory, especial.ly the government audit theory. From the structure of audit theory, this paper finally discusses on how the stakeholder theory changes or strengthens the theory of audit essence, the audit subject theory, audit norms and the contents of audit report.

关 键 词：利益相关者理论 审计理论结构 政府审计 审计发展 

分 类 号：F239.44[经济管理—会计学]