国家审计本质认识演进研究——基于审计目的与审计技术手段角度的考察  

Study on Gradual Cognitive Progress of National Audit Essence——Based on Investigation of Audit Objective and Audit Techniques

作　　者：张俊民[1] 张莉[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《财经论丛》2016年第12期65-74,共10页Collected Essays on Finance and Economics

基　　金：审计署2014-2015年度重点科研课题(14SJ04001);国家自然科学基金资助项目(71272189);教育部人文社会科学研究规划基金项目(12YJA790193)

摘　　要：基于马克思主义关于本质及其认识论的论述,本文首先建立国家审计本质及其认识演进的理论框架,其次系统考察不同历史时期国家审计本质及相应理论认识的演进历程,研究认为:国家审计不同历史时期的目的和技术手段及相互关系决定了审计本质,相应的理论研究目的和科研技术手段又决定了人们对国家审计本质的理论认识与观点建构。Based on essentialism and epistemology of Marxist,this paper first constructs a theoretical framework of gradual cognitive progress of national audit essence,and then systematically investigates the environment,practice and knowledge of national audit since the founding of the new China. The findings show that the audit essence is decided by the special purpose and the technological means of national audit in different historical period,and,the special purpose and techniques of national audit and their interactions are decisive factors of audit essence.

关 键 词：国家审计 审计本质 审计目的 审计技术 

分 类 号：F239[经济管理—会计学]