“免疫系统”论下审计学科独立与理论体系重建  

Independence of Auditing Subject and Re-Establishment of Its Theoretical System under the Auditing Immune System

作　　者：齐兴利[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《审计与经济研究》2009年第2期14-22,共9页Journal of Audit & Economics

摘　　要：从"免疫系统"论的视角透视,会计与审计两者之间的关系应进行重新定位。我们应从本质论看审计与会计之间的差异性、从审计模式看审计对会计的超越性、从控制论看审计与会计之间的制约性、从经济责任看两者之间的对立性。中外学者始终未放弃对审计学科独立性的探讨,审计学科的独立理论体系一直在创建着,审计实践体系独立发展的特征也日趋明显。审计"免疫系统"理论的提出为建立以审计本质与审计职能为二元逻辑起点的审计理论体系奠定了坚实的理论基础。From the perspective of system, the relationship between accounting and auditing should be readjusted. From the nature, we see the deviation of the two; from the mode of auditing, we see the involvement of the two; from the cybernetics, we see the restriction of the two; from the economic responsibilities, we see the opposition of the two; Scholars from home and abroad never give up exploring the independence of auditing as a subject. The theoretical system of auditing is under construction and its practical system tend to develop more and more apparently. The proposition of auditing immune system builds up a solid base for auditing system in the form of auditing nature and auditing function as a starting point of duality logic.

关 键 词：免疫系统论 审计 会计 二元逻辑起点 审计理论体系 

分 类 号：F239.0[经济管理—会计学]