审计学的突破:契约人的塑造  

A Breakthrough of Science of Auditing:Shaping of the Contract Person

作　　者：冯均科[1] 

机构地区：[1]西北大学经济管理学院,陕西西安710069

出　　处：《西北大学学报（哲学社会科学版）》2013年第3期101-105,共5页Journal of Northwest University：Philosophy and Social Sciences Edition

基　　金：教育部规划基金项目(10YJA790050)

摘　　要：审计学发展的瓶颈在于没有范式;审计学突破的根本是确立审计学范式,塑造审计契约人。风行一时的受托责任理论由于存在许多缺陷,无法求解审计学范式问题。在确立审计关系契约理论作为审计学范式的情况下,应当对审计契约的定位、审计契约人的性格特征和理论内涵等进行具体分析。在审计契约人视角下,审计学的重构应当考虑以契约人博弈的思想改造审计基础理论,以契约为导向设计审计应用理论和以契约目标为基础完善审计管理理论。Science of auditing development bottleneck is not paradigm;Science ot audmng breaKmrougn is essenua to establish audit learning paradigm and shaping audit contract person. The famous theory of being entrusted with the responsibility ,which has many defects, can＇t solve problems auditing paradigm. In establishing the relationship between audit contract theory as a science of auditing model, the author conducts a specific analysis of the localiza- tion of the audit contract , the audit contract person＇ s personality characteristics and the theoretical connotation. People in the audit contract perspective, the science of auditing for the reconstruction of the contract shall be taken into consideration in games thought reconstruction audit theory, to contract oriented design audit theory and applica- tion to target contract based on perfect audit management theory.

关 键 词：审计学 审计关系 契约人 范式 

分 类 号：F239[经济管理—会计学]