审计与组织学习：国家审计建设性作用视角的分析

Auditing and Organizational Learning:in a Perspective of the Constructive Role of National Auditing

审计最初被赋予查错纠弊的监督职能,审计署成立初期国家审计主要扮演着国有资产保值增值的守护者角色。随着社会经济环境的变化和人们对审计本质认识的深化,国家审计许多潜在的功能逐渐被人们在实践中所发掘和发现。刘家义审计长提出审计是保障国家经济社会健康运行的"免疫系统",突出了审计的建设性作用。本文首先回顾社会变革环境下中国国家审计功能及其演进,然后以组织学习理论和契约经济学理论作为审计建设性作用的理论依据,最后在理论分析的基础上提出基于组织学习的审计建设性功能制度创新。

Auditing was initially given the supervision function to correct shortcomings and troubleshooting,then it became the guardian in preserving and increasing value of state-owned assets during the early stage of reform and opening-up in China.With the social environment changes and the deepening understanding of the essence and functions of auditing,people have gradually realized many potential functions of national auditing in practice.As represented by the auditor-general Liu Jiayi,auditing is the ＂immune system＂ to ensure healthy operationing of the national economic and society,which highlight the constructive role of auditing.This article reviews the function and evolution of China＇s national auditing under the society change condition,followed by organizational learning theory and economic theory of contract as the theoretical basis of constructive role of national auditing,and finally proposes system innovation of constructive function of auditing based on organizational learning.