审计文化模式概说

Introduction to Audit Cultural Pattern

伴随着审计发展的历史,审计文化模式的发展一般分为原初型、技术型和人本型三个阶段。原初型审计文化模式伴随着审计的诞生而产生,随着经济的发展、民主政治的出现和科学技术的进步,审计文化模式实现了从原初型到技术型的转型。技术型审计文化模式是以弘民主、讲公开、求高效、重规范为主导价值的审计文化模式,但其对效率和制度规范的过分执着,使审计活动仅仅关注当下的审计成果,往往容易忽视对审计伦理等审计价值的思考。人本型审计文化模式是审计文化模式发展的高级阶段,其继承了技术型审计文化模式的民主、公开、高效等优点,同时因为价值理性的引入,又使技术型审计文化模式的弊端得以克服。人本型审计文化模式将有力地指导我国审计文化建设。

In the history of audit, the pattem of development of audit culture is generally classified into three stages： prinary patterns, technological patterns and humanistic patterns. Prinary patterns of audit followed the birth of audit. Along with the development economic, the rise of democracy and the progress of science and technology, the audit model has transited from the prinary model to the technological one. Technological audit culture model puts emphases on democracy, transparency, high efficiency and rule, and takes them as central values. However, owing to excessive emphases on efficiency and practical results, audit＇s subjects only concern the present results and underrate the value of audit＇s theory and ethics. The Humanistic form of audit is the most advanced stage of audit＇s development in terms of cultural patterns. It inherited characteristics from its technological stage such as democracy, transparency, efficiency, etc., and at the same time overcome its drawbacks by introducing value rationality. The core value of this form of audit - being person-oriented will be beneficial to guide the construction of audit culture in our country.