本文選題：柔性 + 社會(huì)審計(jì)系統(tǒng)��； 參考：《武漢理工大學(xué)》2007年博士論文

【摘要】： 隨著社會(huì)經(jīng)濟(jì)、科學(xué)技術(shù),尤其是信息技術(shù)的迅猛發(fā)展,社會(huì)審計(jì)系統(tǒng)無(wú)論是內(nèi)部系統(tǒng)還是外部條件——審計(jì)環(huán)境都處于動(dòng)態(tài)變化之中,環(huán)境的變化加劇和系統(tǒng)無(wú)序化程度的加強(qiáng)使社會(huì)審計(jì)系統(tǒng)面臨著極大的不確定性,即風(fēng)險(xiǎn)增大。因此,社會(huì)審計(jì)系統(tǒng)柔性作為一種應(yīng)對(duì)審計(jì)環(huán)境的變化和處理系統(tǒng)不確定性、駕馭審計(jì)風(fēng)險(xiǎn)、確保審計(jì)質(zhì)量及提高審計(jì)決策效率的有效的、重要的方法,它既是社會(huì)審計(jì)主體在其行為活動(dòng)中的一種客觀存在的內(nèi)在特性,也是注冊(cè)會(huì)計(jì)師行業(yè)適應(yīng)審計(jì)環(huán)境、管理審計(jì)風(fēng)險(xiǎn)的一種現(xiàn)實(shí)工具;系統(tǒng)、深入地探究社會(huì)審計(jì)系統(tǒng)柔性的客觀規(guī)律,具有十分重要的理論參考價(jià)值和現(xiàn)實(shí)意義。 本文沿著社會(huì)審計(jì)系統(tǒng)柔性的基本概念——柔性生成機(jī)理——柔性動(dòng)力——柔性的辨識(shí)、測(cè)度與評(píng)價(jià)——柔性水平的抉擇——柔性的改善策略——柔性的實(shí)證檢驗(yàn)這一邏輯主線,綜合運(yùn)用系統(tǒng)柔性、現(xiàn)代審計(jì)、系統(tǒng)論和權(quán)變管理等理論與方法,對(duì)社會(huì)審計(jì)系統(tǒng)柔性機(jī)理進(jìn)行了系統(tǒng)研究。通過(guò)分析研究,構(gòu)建了社會(huì)審計(jì)系統(tǒng)柔性生成過(guò)程圖,并深入研究了社會(huì)審計(jì)系統(tǒng)柔性動(dòng)力、有效識(shí)別、測(cè)度和評(píng)價(jià)、最佳水平抉擇等問(wèn)題,揭示了社會(huì)審計(jì)系統(tǒng)柔性的特征和基本規(guī)律,并探究了改善社會(huì)審計(jì)柔性的策略及對(duì)其有效性進(jìn)行了實(shí)證檢驗(yàn)。全文具體框架如下: 第1章是關(guān)于研究目的、研究背景、研究意義、研究?jī)?nèi)容以及研究方法的一般介紹;第2章主要介紹了本文理論基礎(chǔ)的系統(tǒng)柔性理論、相關(guān)審計(jì)理論、系統(tǒng)論和權(quán)變理論;第3章首先界定柔性、社會(huì)審計(jì)系統(tǒng)的定義及特征,在此基礎(chǔ)上對(duì)影響社會(huì)審計(jì)系統(tǒng)柔性的要素進(jìn)行剖析,并透視其整合一體化的生成模式,對(duì)社會(huì)審計(jì)系統(tǒng)柔性的有效運(yùn)行機(jī)制進(jìn)行分析,并對(duì)社會(huì)審計(jì)系統(tǒng)柔性的效用進(jìn)行闡述;第4章在定性概述社會(huì)審計(jì)系統(tǒng)柔性動(dòng)力的基礎(chǔ)上,用數(shù)理語(yǔ)言對(duì)其進(jìn)行描述,分析了影響社會(huì)審計(jì)系統(tǒng)柔性動(dòng)力各要素間的邏輯關(guān)系,構(gòu)建了社會(huì)審計(jì)系統(tǒng)柔性動(dòng)力的生成機(jī)理框架圖,并提出了提升系統(tǒng)柔性動(dòng)力的策略;第5章主要把社會(huì)審計(jì)系統(tǒng)柔性的辨識(shí)作為其測(cè)度、評(píng)價(jià)與分析的基礎(chǔ),對(duì)其整個(gè)系統(tǒng)柔性的存在性、有效性進(jìn)行剖析,提出了社會(huì)審計(jì)系統(tǒng)柔性的識(shí)別方法和途徑,歸納提煉出了社會(huì)審計(jì)系統(tǒng)柔性測(cè)度的原則、方法及其模型;并對(duì)成本效益原則約束下的社會(huì)審計(jì)系統(tǒng)柔性的有效性評(píng)價(jià)進(jìn)行論述;第6章主要從社會(huì)審計(jì)系統(tǒng)柔性水平的四個(gè)維度特性分析出發(fā),運(yùn)用經(jīng)濟(jì)學(xué)原理說(shuō)明和分析社會(huì)審計(jì)系統(tǒng)柔性最佳水平的抉擇;第7章基于社會(huì)審計(jì)系統(tǒng)柔性的影響因素的邏輯視角,從強(qiáng)化組織治理、整合內(nèi)部資源、完善運(yùn)行機(jī)制、提升決策效率和凈化審計(jì)環(huán)境等方面論述了改善社會(huì)審計(jì)系統(tǒng)柔性的策略;第8章主要從社會(huì)審計(jì)系統(tǒng)柔性的特征下的市場(chǎng)表征和影響因素兩個(gè)層面,運(yùn)用相關(guān)數(shù)據(jù),通過(guò)設(shè)立假設(shè)、建立模型的規(guī)范實(shí)證研究方法對(duì)社會(huì)審計(jì)系統(tǒng)柔性進(jìn)行了經(jīng)驗(yàn)檢驗(yàn);第9章主要是全文總結(jié)與研究展望。
[Abstract]:With the rapid development of social economy, science and technology, especially information technology, the auditing environment of the social audit system is changing dynamically, both internal and external conditions. The intensification of the environment and the strengthening of the degree of disordering of the system make the social audit system face great uncertainty, that is, the risk increases. Therefore, the flexibility of the social audit system is an important method to cope with the changes in the audit environment and to deal with the uncertainty of the system, to control the audit risk, to ensure the audit quality and to improve the efficiency of the audit decision. It is not only an objective inherent characteristic of the social audit subject in its activities, but also a CPA bank. It is a practical tool to adapt to the audit environment and manage the audit risk; it is of great theoretical reference value and practical significance to systematically explore the objective law of the flexibility of the social audit system.
This paper follows the basic concept of flexibility of social audit system - Flexible generation mechanism - Flexible dynamics - flexibility identification, measurement and evaluation - flexibility level choice - Flexible improvement strategy - Flexible empirical test, the logical line of flexibility, modern audit, system theory and contingency management. The flexible mechanism of the social audit system is systematically studied and studied. Through the analysis and research, the flexible generating process diagram of the social audit system is constructed, and the flexible dynamics of the social audit system, the effective identification, the measurement and evaluation, the best choice of the level and so on are deeply studied, and the characteristics and basic rules of the flexibility of the social audit system are revealed. It also explores the strategies for improving the flexibility of social audit and empirically examines its effectiveness.
The first chapter is about the purpose of research, the background, the significance, the content and the general introduction of the research methods; the second chapter mainly introduces the theory of system flexibility, the related audit theory, the system theory and the theory of contingency, and the third chapter defines the definition and characteristics of the flexibility, the social audit system and the influence society on this basis. The factors of the flexibility of the audit system are analyzed, and the formation mode of the integration integration is analyzed, the effective operation mechanism of the social audit system flexibility is analyzed, and the utility of the flexibility of the social audit system is expounded. The fourth chapter describes it with the mathematical language on the basis of the qualitative overview of the flexible motivation of the social audit system. This paper analyzes the logical relationship between the factors affecting the flexible motivation of the social audit system, constructs a framework diagram of the generation mechanism of the flexible power of the social audit system, and puts forward the strategy to improve the flexible power of the system. The fifth chapter mainly regards the identification of the flexibility of the social audit system as its measure, the basis of evaluation and analysis, and the flexibility of the system. The existence and effectiveness are analyzed, and the methods and ways to identify the flexibility of the social audit system are put forward. The principles, methods and models of the flexible measure of the social audit system are summarized, and the effectiveness evaluation of the flexibility of the social audit system under the cost benefit principle is discussed. The sixth chapter is mainly from the social audit system. On the basis of the analysis of the four dimensional characteristics of the sexual level, the choice of the optimal level of the flexibility of the social audit system is explained and analyzed with the principle of economics. The seventh chapter is based on the logical perspective of the factors affecting the flexibility of the social audit system, and from strengthening the organizational governance, integrating the internal resources, perfecting the transportation mechanism, improving the efficiency of decision-making and purifying the auditing environment. The strategy of improving the flexibility of the social audit system is discussed. The eighth chapter is mainly from the two aspects of the market representation and influencing factors of the flexibility of the social audit system. By using the relevant data, the empirical method of establishing a model by setting up a hypothesis and establishing a model is used to test the flexibility of the social audit system, and the ninth chapter is the full text. Conclusion and research prospect.

【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 張艷;;社會(huì)審計(jì)系統(tǒng)剛性和柔性的融合[J];企業(yè)家天地;2012年01期

相關(guān)碩士學(xué)位論文 前4條

1 李旭英;審計(jì)信息產(chǎn)權(quán)作用機(jī)理研究[D];長(zhǎng)沙理工大學(xué);2010年

2 葛群;公路建設(shè)項(xiàng)目跟蹤審計(jì)方式及機(jī)制研究[D];長(zhǎng)沙理工大學(xué);2011年

3 潘利梅;大型工程項(xiàng)目跟蹤審計(jì)規(guī)范研究[D];長(zhǎng)沙理工大學(xué);2011年

4 張艷;公司內(nèi)部審計(jì)系統(tǒng)剛?cè)狁詈仙蓹C(jī)理研究[D];長(zhǎng)沙理工大學(xué);2012年

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本文編號(hào)：1810890