社会优抚审计:一个基本理论框架  

Social Preferential Care Audit:A Basic Theoretical Framework

作　　者：郑石桥[1] 邹艳红 ZHENG Shiqiao;ZOU Yanhong(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《新疆财经大学学报》2022年第2期47-60,共14页Journal of Xinjiang University of Finance & Economics

基　　金：国家社会科学基金重点项目“突发公共事件审计研究”(20FJYA001);南京审计大学国家审计研究院资助课题“社会保障审计基本理论研究”(2022-04)。

摘　　要：社会优抚审计是社会优抚制度的重要组成部分。本文以经典审计理论为基础,从理论上阐释社会优抚审计的各基础性问题,提出关于社会优抚审计的基本理论框架。社会优抚审计的基础性问题包括社会优抚审计需求、社会优抚审计本质、社会优抚审计客体、社会优抚审计主体、社会优抚审计内容、社会优抚审计目标、社会优抚审计方法、社会优抚审计结果及其运用。这些基础性问题有丰富的、具有关联性的理论逻辑,科学构建社会优抚审计制度,必须从理论上正确认知社会优抚审计的各基础性问题。Social preferential care audit is an important member of social preferential care system.Based on the classical audit theory,this paper theoretically explains the basic issues of social preferential care audit,and puts forward a basic theoreti⁃cal framework of social preferential care audit.The basic issues of social preferential care audit include social preferential care audit demand,social preferential care audit essence,social preferential care auditee,social preferential care audit entity,social preferential care audit content,social preferential care audit goal,social preferential care audit methods,social preferential care audit results and their application.These basic issues have rich and relevant theoretical logic.Correct understanding these issues is of great significance to the scientific construction of social preferential care audit system.

关 键 词：社会优抚 委托代理关系 社会优抚资源类委托代理关系 社会优抚审计 经典审计理论 审计基本理论 

分 类 号：F239.4[经济管理—会计学]