经济责任审计理论研究述评——基于国内1987至2007年研究的分析

Review and Prospect on the Theoretical Studies of Economic Responsibility Audit——Based on the analysis of domestic studies from 1987 to 2007

本文运用规范研究与统计分析相结合的方法,对我国经济责任审计理论研究文献进行了全面的分析与评价。本文认为,我国理论界对经济责任审计的动因、概念和内容、主体、定位、作用与意义等基本理论问题进行了广泛的研究,取得了很多成果。但还存在着许多不足,主要表现在对经济责任审计的理论体系缺乏系统性研究,尚未形成比较公认的经济责任审计评价方法与指标体系,研究方法和手段相对滞后,缺乏实证研究等,这些不足在一定程度上影响了经济责任审计理论研究的深度和广度。

The paper combine a comprehensive analyze and comment on the literature of theoretical studies of economic responsibility audit in our country by normative and statistical analysis methods. The paper thinks that auditing theory field has made many achievements on the basic theoretical issues of economic responsibility audit including motivation, concept, contents, audit subject, orientation, function and significance, but there are still a lot of deficiencies. It mainly reflected in three aspects： firstly, lack of systemic research on the theoretical system of economic responsibility audit; secondly, generally acknowledged audit evaluation method and index system has not formed; thirdly, the backward research methods and approaches, especially lack of empirical study, affect the depth and breadth of theoretical studies of economic responsibility audit.