本文選題：國(guó)家審計(jì) + 獨(dú)立性�。� 參考：《天津財(cái)經(jīng)學(xué)院》2004年碩士論文

【摘要】：審計(jì)從其誕生之日起就印有“獨(dú)立性”的胎記，從古代審計(jì)向現(xiàn)代審計(jì)演變的漫長(zhǎng)歷程中，審計(jì)的獨(dú)立性在不斷地豐富和發(fā)展。審計(jì)的產(chǎn)生源于委托受托責(zé)任關(guān)系的出現(xiàn)，國(guó)家審計(jì)是審計(jì)體系中最早產(chǎn)生的，因而它的發(fā)展史極具典型性。在研究審計(jì)獨(dú)立性問題上，國(guó)家審計(jì)的獨(dú)立性也就順理成章地成了專家、學(xué)者研究的熱點(diǎn)。筆者也就是本著這樣的一個(gè)初衷，針對(duì)各家所言，提出自己的一些粗淺認(rèn)識(shí)和想法，并對(duì)我國(guó)國(guó)家審計(jì)的獨(dú)立性問題提出一些改良性建議。 本文共分為四章： 第一章“國(guó)家審計(jì)的產(chǎn)生及獨(dú)立性發(fā)展史”。主要介紹中外古今國(guó)家審計(jì)的產(chǎn)生和發(fā)展歷史，分析國(guó)家審計(jì)的獨(dú)立性在不同時(shí)期、不同國(guó)度的發(fā)展情況。因?yàn)槲覈?guó)歷史發(fā)展的特殊性，按照朝代的更迭，對(duì)審計(jì)發(fā)展的情況進(jìn)行敘述；而對(duì)國(guó)外的介紹則側(cè)重幾個(gè)有典型代表性的國(guó)家，借鑒通常的分法，分古代、近代和現(xiàn)代三個(gè)時(shí)期進(jìn)行介紹。 第二章“國(guó)家審計(jì)獨(dú)立性的內(nèi)容和對(duì)象”。重點(diǎn)闡述審計(jì)獨(dú)立性的內(nèi)容及審計(jì)獨(dú)立性的對(duì)象，針對(duì)獨(dú)立性的不同解釋和看法，提出自己對(duì)審計(jì)的獨(dú)立性的理解；概括國(guó)家審計(jì)獨(dú)立性的獨(dú)立特點(diǎn) 第三章“影響國(guó)家審計(jì)獨(dú)立性的因素及其對(duì)策分析”。針對(duì)世界各國(guó)審計(jì)發(fā)展現(xiàn)狀，分析當(dāng)今影響國(guó)家審計(jì)獨(dú)立性的因素，并有針對(duì)性地提出解決問題的途徑和方法。 第四章“影響我國(guó)國(guó)家審計(jì)獨(dú)立性的因素及其對(duì)策分析”。本章從我國(guó)國(guó)家審計(jì)的發(fā)展現(xiàn)狀入手，分析影響我國(guó)國(guó)家審計(jì)獨(dú)立性的因素，并提出了相應(yīng)解決的思路和方法。
[Abstract]:Audit has been emblazoned with the birthmark of "independence" since its birth, and the independence of audit has been continuously enriched and developed in the long course from ancient audit to modern audit. The emergence of audit originates from the relationship of entrusted responsibility, and the state audit is the earliest one in the audit system, so its history of development is very typical. On the issue of audit independence, the independence of state audit has naturally become a hot spot for experts and scholars. That is, in line with this original intention, the author put forward his own superficial understanding and ideas in view of what various countries have said. This paper is divided into four chapters: the first chapter is "the History of the emergence and Independence of National Audit". This paper introduces the origin and development history of state audit in China and abroad, and analyzes the development of the independence of state audit in different periods and countries. Because of the particularity of the historical development of our country, according to the change of dynasties, this paper narrates the situation of audit development, while the introduction of foreign countries focuses on several typical representative countries, drawing on the usual method of division, divided into ancient times, Chapter two, "the content and object of National Audit Independence". Focus on the content of audit independence and the object of audit independence, according to the independence of different interpretations and views, put forward their own understanding of the independence of audit; Chapter three: analysis of the factors affecting the Independence of National Audit and its Countermeasures. According to the present situation of audit development in various countries in the world, this paper analyzes the factors that affect the independence of national audit, and puts forward the ways and methods to solve the problem. Chapter four, "factors affecting the independence of national audit in China and its countermeasures". This chapter begins with the development of national audit in China, analyzes the factors affecting the independence of national audit in China, and puts forward the corresponding ideas and methods to solve the problem.
【學(xué)位授予單位】：天津財(cái)經(jīng)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.44

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 何平;;審計(jì)功能的管理學(xué)基礎(chǔ)研究[J];財(cái)貿(mào)研究;2007年03期

相關(guān)碩士學(xué)位論文 前1條

1 秦榮慶;我國(guó)國(guó)家審計(jì)定位與改革研究[D];北京交通大學(xué);2008年

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本文編號(hào)：1987552