审计制度功能的马克思主义经济学解析——兼论新时代中国特色社会主义审计制度的功能定位

Analysis of the Function of Auditing System in Marxist Economics:On the Functional Orientation of the Socialism Auditing System with Chinese Characteristics for New Era

马克思主义经济学认为,生产力的发展是推动人类社会发展的决定力量。资本主义生产方式的固有矛盾迫使资本主义体系演化出一系列制度安排(包括审计制度),用于维护资本积累的稳定性,进而促进社会生产力进步。综合运用马克思主义经济学中的资本积累理论、产权理论、市场经济理论与国家理论,从维护资本积累稳定性的层面深化对审计制度功能的理论认识,探讨不同类别的审计制度(企业内部审计、社会审计与政府审计)在维护资本积累稳定性层面所具有的一致性。其理论意义在于丰富和完善现有关于审计制度的理论研究,并为探索新时代中国特色社会主义审计理论做出一定的努力。应用上述理论分析,结合学习党的十九大报告,进一步论述新时代中国特色社会主义审计制度的功能定位,为通过改革审计管理体制、完善审计制度安排,从而更好地服务于新时代中国特色社会主义伟大事业提供一定的思路。

According to Marxist economics,the development of productive forces is the decisive force to promote the development of human society.The inherent contradictions of the capitalist mode of production have forced the capitalist system to evolve a series of institutional arrangements including the auditing system for maintaining the stability of capital accumulation and,thus promoting the progress of social productive forces.Based on the theory of capital accumulation,the theory of property rights,the theory of market economy and the theory of the state,Marxist economics deepens the theoretical understanding of the function of the audit system from the perspective of maintaining the stability of capital accumulation and discusses the different types of audit systems(internal audit,social auditing and government auditing)in maintaining the stability of capital accumulation.The theoretical significance is to enrich and improve the existing theoretical research on the audit system and to make some efforts to explore the new era of socialism with Chinese characteristics in the field of audit theory.Based on the above mentioned theoretical analysis and the study of the19th National Congress of the CPC,this essay further discusses the functional orientation of the socialism auditing system with Chinese characteristics in the new era.In order to better serve the new era by reforming the auditing management system and perfecting the auditing system arrangement,here we provide a certain train of thought for the great cause of socialism with Chinese characteristics.