人类审计思想历史演进的哲学基础  

Research on the Philosophical Foundation of Historical Evolution of Human Audit Thoughts

作　　者：丁胜红[1,2] 伍中信 Ding Shenghong;Wu Zhongxin

机构地区：[1]东南大学经济管理学院,210018 [2]海南大学管理学院,570208

出　　处：《会计研究》2021年第7期142-152,共11页Accounting Research

基　　金：国家社会基金后期资助一般项目(20FGLB008)。

摘　　要：从人类起源探析古代审计与会计哲学基础同源,梳理中西方审计史料,揭示了夏、商、周三代亲亲尊尊封建宗法等级思想、秦朝法家思想和汉武帝之后新儒家思想的中国古代审计思想演进哲学基础,反对科学主义中国化的费尔巴哈等人本主义思想和倡导科学主义中国化的马克思人本主义思想的中国近现代审计思想演进哲学基础,欧洲中世纪基督教文明的神本主义思想和西塞罗人文主义思想的西方古代审计思想演进哲学基础,以美英为主基督教文明的文艺复兴时期人文主义思想、十八世纪德国人文主义思想、歌德等"人格"人文主义思想的西方近代审计思想演进哲学基础,以美英为主基督教文明的反科学主义费尔巴哈等人本主义思想和倡导科学主义马克思人本主义思想的西方现代审计思想演进哲学基础。通过人类审计思想历史演进哲学观点验证物本经济阶段雇佣审计思想产生规律,借此规律探析出雇佣审计思想→合作审计思想→共享审计思想的人类审计思想一般演进规律。This article explores the same philosophical foundation of ancient audit and accounting from the origin of human beings.Through combing the historical materials of Chinese and Western audit, it explains the philosophical foundation of ancient audit thoughts in China: the feudal thoughts of the patriarchal clan system of the Xia, Shang and Zhou dynasties, and the legalist thoughts of the Qin Dynasty and Neo-Confucianism after the Emperor Wu of the Han Dynasty, as well as the philosophical foundation of modern auditing in China: the Chinesenised Feuerbach etc’s humanism opposing scientism and the Chinesenised Marxist humanism advocating scientism.And it explores the philosophical foundation of ancient western audit thoughts: Theism of European medieval Christian civilization and Cicero’s humanism, and the philosophical foundation of modern western audit thoughts: the humanism of the Renaissance of Christian civilization mainly in US and Britain, the German humanism of the 18^(th)century, Goethe’s"personality"humanism, as well as the philosophical foundation of contemporary western audit thoughts: Feuerbach etc’s humanism opposing scientism of Christian civilization mainly in US and Britain and Marxist humanism advocating scientism.Through the philosophical foundation of the historical evolution of human audit thoughts, it verifies the law of the generation of employment audit thought in the material economy stage, and further reveals the general evolution law of human audit thoughts from employment audit thought, cooperative audit thought, to sharing audit thought.

关 键 词：审计思想 儒家思想 基督教思想 哲学基础 

分 类 号：F239.21[经济管理—会计学]