审计实务与合同效力控制对接的整体进路探析——以保护国有资产为视角  

Overall Approach Analysis of the Butt Joint Between Auditing Practices and Contract Effectiveness Control: In the Perspective of Protection of State-owned Assets

作　　者：黎桦[1] 舒文定 

机构地区：[1]湖北经济学院地方法制研究中心 [2]中华人民共和国审计署企业审计司

出　　处：《中国政法大学学报》2014年第5期131-137,160,共7页Journal Of CUPL

基　　金：教育部人文社会科学研究2011年规划基金项目<审计实务中企业合同效力控制研究--以防范国有资产流失为考察点>(项目编号11YJA820034)的研究成果之一

摘　　要：在审计领域中,国有资产保护虽有难度但无可回避。借助于合约相关理论可对该问题进行阐释和分析,探索出审计实务中问题存在的实质障碍,为审计国有资产作出独特的路径解读。针对审计舞弊行为猖獗、以合同为"庇护"、决策程序"一言堂"等问题,本文通过对功能主义视角下审计实务与合同效力控制的理论基础分析,以"理念确定——优化制度体系——完善合同效力控制流程——配套制度支持"为逻辑思路,提出重视合同效力控制功能,才能将国有资产审计市场收敛于一个"均衡点"的观点。In the field of auditing, the protection of state-owned assets is difficult but unavoidable. By means of contract theory, we explores the essence of obstacle in audit practice, and provides unique interpretation approach for auditing state-owned assets. For audit fraud rampant, taking contract as 'protection' and 'centralized decisionmaking' program, through the functional perspective of auditing practice and contract effectiveness control, with the logical train of thought of 'determining the idea- optimization system- improving the system of contract effectiveness control process- a complete set of support,' we think, only attach great importance to the contract effectiveness control function, can converge to a state-owned assets audit 'equilibrium.'

关 键 词：审计 合同效力控制 激励约束机制 国有资产保护 

分 类 号：D922.291[政治法律—经济法学]