审计动因新论:治理观  

New Discussion on Audit Motivation: Governance View

作　　者：刘成立[1] 李晓玲 

机构地区：[1]青岛理工大学商学院

出　　处：《财会通讯（上）》2018年第4期7-10,共4页Communication of Finance and Accounting

基　　金：教育部人文社会科学研究项目"利益相关者保护导向的审计治理效应研究"(项目编号:11YJC790099)阶段性研究成果

摘　　要：现阶段审计动因主要集中在"受托责任观"、"代理观"、"两权分离观"、"保险观"等。但这几种观点都忽视了审计最基本的动因和目的,那就是"治理"的需要。纵观审计发展的历史,审计之所以产生,就是因为不管是从宏观的国家层面和社会层面还是从微观的公司层面出于治理的目的。审计活动的发生都是适应社会的发展以期实现最佳治理效果,所以"治理观"才是审计产生的最主要的动因。At present, audit motivation mainly focuses on " fiduciary duty view", " agency view", " separation of two rights view", " insurance view" and so on. But these viewpoints ignore the most basic motivation and purpose of audit, that is, the need of " governance". Throughout the history of the development of audit, audit is produced, because whether from the macro level of the state and the social level or from the micro corporate level for the purpose of governance. Audit activities are to adapt to the development of society in order to achieve the best governance effect, so the " governance view" is the main motivation of audit.

关 键 词：审计 审计动因 治理观 

分 类 号：F239.4[经济管理—会计学]