经济权力审计监控研究——审计理论研究的一个新领域

A Study on Audit Supervisory Control over Economic Power

在现代社会中,审计已成为权力制衡最重要的力量之一。经济责任和经济权力具有对称性,是一个问题的两个方面。对受托经济责任履行状况的审计,从另一个视角来看,就是要对履行责任背后的行权情况进行考察。经济权力审计监控研究的主要问题包括构建以经济权力监控为重心的审计理论体系研究等若干问题。对经济权力审计监控效果进行实证研究应当考虑监控效果的衡量指标、解释变量的指标,并可构建一些模型进行实证检验。

Audit has become one of most important forces of power balance in modern society. There is a symmetry between accountability and economic power, and it is the two sides of one coin. To audit the fulfillment of accountability, so to speak, it is to inspect the execution of the power behind accountability. The main task of economic power auditing is to build the structure of audit theory with its focus on the supervisory control over economic power. The index for the measurement and the index for interpreting the variables should be taken into account in the empirical research of the effects of supervisory control over power, at the same time, it is essential to construct some models to conduct the empirical test.