主体协同视角下审计监督一体化平台构建研究  

Research on the Construction of an Integrated Audit Supervision Platform from the Perspective of Audit Subject Collaboration

作　　者：许汉友[1] 杨若瞳 姜亚琳[2] XU Hanyou;YANG Ruotong;JANG Yalin

机构地区：[1]南京审计大学MBA教育中心(创业学院) [2]南京审计大学社会审计学院

出　　处：《财务研究》2025年第2期51-65,共15页Finance Research

基　　金：江苏省2023年度研究生科研与实践创新计划(SJCX23_1008)。

摘　　要：在数字经济快速发展的当下,如何借助信息技术打造审计主体协同的新模式,推进审计信息化平台建设,成为巫函需解决的重要问题。本文以国家审计、内部审计和社会审计的多元审计主体所参与的审计活动为研究立足点,旨在探索在主体协同视角下构建审计监督一体化平台的可能路径。本文首先探讨了审计主体协同监督的必要性与可行性,并构建了审计主体协同监督联动模式;随后分析了审计主体协同监督发展的现状与存在的问题,并基于此,进一步探讨了审计监督一体化平台的核心架构及功能特征;最后,以审计项目流程为突破口,构建了从审计计划阶段直至审计整改阶段全流程的审计主体协同监督机制。本文的研究为构建和完善审计监督协同机制并保障其高效运行提供了理论支持和经验参考。In the current rapid development of the digital economy,how to use information technology to create a new model of audit subject collaboration and promote the construction of audit information platforms has become an important issue that urgently needs to be addressed.This article takes the participation of multiple audit subjects,including national audit,internal audit,and social audit,as the research starting point,aiming to explore the possible path of building an integrated platform for audit supervision from the perspective of subject collaboration.This article first explores the necessity and feasibility of collaborative supervision among audit subjects,and constructs a collaborative supervision and linkage model among audit subjects;Analyze the current situation and existing problems of collaborative supervision development among audit subjects,and based on this,further explored the core architecture and functional characteristics of the integrated audit supervision platform;Finally,taking the audit project process as a breakthrough point,establish a collaborative supervision mechanism for audit subjects throughout the entire process from the audit planning stage to the audit rectification stage.This study provides theoretical support and empirical reference for constructing and improving the collaborative mechanism of audit supervision,and ensuring its efficient operation.

关 键 词：审计协同 审计主体 审计监督一体化 大数据审计 

分 类 号：F239[经济管理—会计学]