国家审计准则变迁及其影响研究:一个理论解释

Research on the Change of the National Auditing Standards and Its Influence:A Theoretical Explanation

国家审计准则可以规范审计机关和审计人员行为,并且与审计事业开创、探索和发展过程紧密相连,在推动审计事业发展,提高审计机关行政能力以及提升审计形象等方面发挥着重要作用。国家审计准则发展演变的过程,根据一定特殊事件可以分为萌芽、探索、发展和完善四个阶段。本文从经济学基本理论中的供求理论出发,从供给、需求和均衡三个角度分析推动准则变迁的动因,并且影响变迁的主要因素包括以下三个方面:一是主体能动性和审计目标演变,二是审计实践发展、技术进步和财政体制改革,三是其他准则规范化和国际交流推进。从国家审计准则变迁产生的积极效果来看,国家审计准则不断修改完善,为构建并完善审计规范体系提供基础要素,满足了提高审计质量评价标准的要求,有助于加强审计质量控制和被审计单位内部管理,充分反映了我国国家审计准则在修订过程中保持自身发展特色,并且与其他准则体系和国际准则相接轨与协同的特点。

The national auditing standards,picked to standardize the behavior of audit institutions and auditors,are closely linked with auditing career start,exploration and development,which play an important role in several aspects,such as the development of the government auditing,improving administrative capacity of audit institutions and the image of the auditing.The development process of the national auditing standards,according to the principle of special events,can be divided into four stages as sprout,exploration,development and improvement.Starting from the basic economical theory of supply and demand,this paper analyzes the change motivation from the viewpoints of supply,demand and equilibrium,whose influence factors includes corresponding subject motility and the audit goal,audit practice development,technological progress and financial system reform,standardization and international communication advance.From the positive effect of the change of standards,the national auditing standards are constantly modified to provide the basic elements for the construction and improvement of the auditing standard system,to meet the requirements of quality evaluation standards and to help strengthen quality control and internal management,to maintain its own characteristics and integrate with other guidelines and international norms.