经济责任审计能力提升研究:基于一个三维分析框架  

On Improving the Capability of Economic Accountability Auditing:Based on a Three-dimensional Analysis Framework

作　　者：贾云洁[1] 王会金[1] 胡苏[1] Jia Yunjie;Wang Huijin;Hu Su

机构地区：[1]南京审计大学,211815

出　　处：《审计研究》2022年第2期52-59,共8页Auditing Research

基　　金：国家社科基金项目(项目批准号:17BJY213);江苏省审计厅2020至2021年度审计科研课题(项目编号:2020JSSJY009);浙江省审计厅2021至2022年度重点审计科研课题(项目编号:202101014);江苏高校优势学科建设工程资助项目“PAPD”的资助。

摘　　要：党的十八大以来,国家治理体系和治理能力现代化建设对经济责任审计能力提出了新要求,亟待探寻有效的提升路径。本文采用广义经济责任审计能力概念,依据行为动机理论及新制度经济学理论,构建了由多方审计关系人、制度体系和基本认知三要素构成的经济责任审计能力分析框架。这三要素紧密关联,相互作用,共同决定了经济责任审计能力水平。当前,经济责任审计能力建设还有较大改进空间,因而,可通过三要素的协同建设,进一步优化多方审计关系人协同运行和能力素质提升机制,加快与《党政主要领导干部和国有企事业单位主要负责人经济责任审计规定》相配套的业务操作制度建设,重塑经济责任审计基本认知,全面提升经济责任审计能力。Economic accountability auditing plays an important role in modernizing national governance.At the same time,modernizing national governance has also put forward new requirements for such audit capabilities.Based on theories of behavior motives and new institutional economics,this paper builds a three-dimensional analysis framework consisting of multiple audit agent,relevant institutional system and basic cognition,which are key elements affecting economic accountability audit capability.The relevant audit capability should be further optimized.Therefore through synergy of the three elements,it is necessary to coordinate and optimize the coordination and improvement of these key elements to enhance the capability of economic accountability audit comprehensively.

关 键 词：经济责任审计 审计能力 关键要素 提升路径 

分 类 号：F239.47[经济管理—会计学]