“一带一路”审计:一个信任视角的理论框架  

"The Belt and Road" Audit:A Theoretical Framework from the Perspective of Trust

作　　者：商思争[1] 宣昌勇[1] 

机构地区：[1]淮海工学院商学院,江苏连云港222005

出　　处：《审计与经济研究》2017年第3期14-23,共10页Journal of Audit & Economics

基　　金：国家社会科学基金研究一般项目(16BJY134)

摘　　要：首先基于审计是一种社会实践活动这一理论,界定了审计理论框架的构成要素;然后在论证审计的信任动因和机理的基础上,推理得出审计的"一带一路"一般理论框架;最后结合"一带一路"既有治理体系和建设内容,归纳了"一带一路"审计具体理论框架。结论是:基于信任视角的"一带一路"审计理论框架具有中国智慧性、开放性、动态性和实践性的特征;"一带一路"审计主体、客体和标准应该在治理框架内采用平等协商方式确定;"一带一路"审计将逐步由"基于信任"走向"基于规则"。There are some corresponding governance systems established in the past or being established now. As a part of governance system to risk and distrust,＂ the Belt and Road＂ audit should also have an overall frame work. This paper thinks that the audit is a kind of social practice as the footstone, first defines the elements of the audit theory framework, and then bases on the trust motivation and trust mechanism of audit, this paper reasons the general theory framework of audit;finally, combined with the specific content and existing governance system, concludes the various elements of＂ the Belt and Road ＂audit theory framework. Conclusions are ：＂ the Belt and Road＂ audit theoretical framework from the trust perspective is manifested with Chinese wisdom, open, dynamic and practical characteristics,＂ the Belt and Road＂ audit subject, object and standard should be determined by equal negotiation within the framework of governance.

关 键 词：“一带一路”审计 经济责任审计 审计动因 国家审计 关系治理 国家治理 政府审计 绩效审计 工程 审计 

分 类 号：F239.44[经济管理—会计学]