试论我国三种审计主体对经济发展的不同影响

On Different Effects of Three Audit Subjects on Economic Development in China

审计经济监督活动发端于财产所有者,审计关系的形成是基于财产所有者监督财产经营者,促使其改善经营管理,保证经济活动规范有效的需要。审计关系决定了各种审计主体的服务领域。我国目前实行的三种审计主体各有特点,相互不可替代,各自对经济发展有着不同的影响。只有准确定位三种审计主体,科学认识它们的特点和影响,才能提出充分、恰当的审计需求,并正确实施对审计的再监督,促使我国三种审计主体更好地为经济发展服务。

Audit supervision is initiated by property owners. Property owners supervise property managers, which could give impetus to the managers to improve their management and ensure the standard and effectiveness of economic activities. Based on such demand, audit relationship comes into being. Audit relationship determines the service fields of various audit subjects. Three audit subjects in China with their own characteristics, can not be replaced by each other, and they have different impacts on economic development. Only with accurate positioning of three audit subjects and scientific understanding of their characteristics and impacts, can sufficient and appropriate audit requirements be proposed. To properly implement the supervision of audit can force three audit subjects to better serve economic development.