对构建国家审计理论体系的思考

Reflecting on the Construction of the Structure of Theory of Government Audit

从研究的指导性和原则性方面对国家审计理论体系进行探讨后发现,国家审计理论既要体现出一般审计理论的普遍性要求,又要具有国家审计理论的特殊性;国家审计理论体系应具有一定的逻辑结构和层次;国家审计理论基础应以政治学为主体;国家审计基础理论研究应求同存异以利于研究的深化;国家审计应用理论应注重体系化研究。

This paper focuses on the guidance and principles for formulating the structure of theory of government audit. It argues that the theory not only reflects the general requirements of audit theory, but also possesses peculiarities of government audit theory. The structure of government audit theory should be mainly based on political studies ; basic theoretical research on government audit theory should seek generalities in this field and permit differences to exist, and other theories to complement each other. Meanwhile, systematic study concerned is also much needed.