浅谈我国国家审计模式改革

我国国家审计模式属于行政型模式，这种模式缺乏真正的独立性，因此我国应改革目前的国家审计模式，建立立法型审计模式。     

我国国家审计采取行政模式的基本原因

我国的国家审计属于典型的行政模式,这种模式的基本特征是国家审计机关隶属于政府行政系统,是国家行政机构的组成部分,对政府及所属各部门,各单位实施审计监督.但是这种模式的国家审计,其独立性和权威性都差于立法模式的国家审计,而且在市场经济条件下,行政模式在一定程度上限制了国家审计职能的发挥.既然如此,我国国家审计为何要采取行政模式呢?因此本文旨在探讨我国国家审计采取行政模式的基本原因.     

论我国立法型国家审计模式的构建

国家审计模式是国家审计制度的内容、特点和管理方式等的综合体，是国家审计所处政治经济制度、法律体制以及历史、文化、民族等环境的演变结果。目前，世界各国审计模式．大致分为立法型、司法型、行政型和独立型。本文就如何构建我国立法型国家审计模式谈以下几点粗浅认识。     

加强金融宏观审计 稳定我国金融秩序

随着社会主义市场经济的不断发展，金融体制改革的推进，大量的微观审计将逐步向社会审计转移，国家金融审计更要调整工作重点，针对我国目前金融机构监管薄弱，金融秩序混乱，风险隐患较大等问题，探索金融宏观审计的经验和模式，使国家金融审计成为高层次的经济监监督。     

目前我国国家审计存在的问题和对策

我国的国家审计起源于西周时期，随着我国古代社会经济的发展，国家审计也相应得到发展。20多年来，我国国家审计在维护国家财经法纪，加强宏观调控等方面都发挥积极作用。但目前在我国的国家审计工作中存在着几个主要问题，本人针对这些问题，提出了完善我国国家审计的对策。     

商业银行审计模式探究——风险导向审计模式的应用

风险导向审计模式是商业银行风险管理和审计的新模式，是商业银行审计模式转变的必然选择。本文结合金融环境变迁的影响，对我国商业银行审计模式创新进行探讨，并说明风险导向审计模式在商业银行审计中的应用，为以后商业银行审计的发展提供理论基础     

风险导向审计模式的产生及对审计实务工作的影响

在账项导向审计模式和制度导向审计模式基础上形成的风险导向审计模式，其优势在于提供了一种既能保持审计效果又能提高审计效率的新思路，有利于审计人员全面认识被审计单位，有助于合理确定重要性水平。风险导向审计对我国审计实务工作的影响包括：扩大了审计证据的内涵，促使审计人员提升审计质量和效率等。     

加入WTO后国家审计机关面临的挑战和机遇

中国加入WTO后，由于国内法律的调整，经济运行模式的改变，以及国际规则对政府机构干预经济方式的特殊要求和国内经济组织走出国门参与国际经济运行等一系列新的变化，将对我国的政府审计机关从多个方面带来挑战和机遇。一、国家审计机关面临的挑战（一）审计机关的法定职责范围将面临挑战１．外资在多个领域进入中国后，多元投资主体的经济组织大量存在，哪些单位应接受审计机关的审计，哪些单位不应由审计机关审计，需要作出重新划分。２．审计机关目前所实行的一些审批性质的事项需要进行调整。如建设项目开工前审计等属于政府审批事…     

风险导向审计研究

2003年，中注协已经把风险导向审计列为研究课题之一，并且对外公开招标。、风险导向审计已经成为我国未来审计模式的一种趋势。本文试图通过对风险导向审计本身的特点及我国审计模式的现状分析来考察引入风险导向审计模式的必要性．     

风险基础审计运用的探讨

风险基础审计是审计模式发展的最新形式，在审计实践中运用风险基础审计，可以有效地规避审计风险．提高审计工作效率和质量。本文论述了风险基础审计的特点、意义，在借鉴国外比较成熟的风险基础审计运用经验的基础上，对我国运用风险基础审计的基本程序进行了探讨。     

Audits and COVID-19: A paradigm shift in the making

The COVID-19 pandemic has exposed the obsolescence and vulnerability of many existing auditing practices. While some progressive practices have been implemented (e.g., remote audits using rudimentary information and communication technologies), a new paradigm is needed not only to account for the risk of repeated lockdowns but also to align practices with the level of digitalization, automation, and use of artificial intelligence in the current business environment. In this article, we argue that the adoption of new technologies requires a fundamental rethinking of how auditing services are delivered. We argue that new technological possibilities have implications for five other auditing elements that enable a shift from the old to the new paradigm of auditing, namely actors, processes, spaces, training and skills development, and services. We explain how nonfinancial audits conducted under the new paradigm are key enablers of a firm’s ability to participate and to thrive in a competitive international marketplace.     

International versus domestic auditing of bank solvency

This paper examines alternative ways to prevent losses from bank insolvencies. We develop a model that compares two alternative institutions for bank auditing. The first is a system of central bank auditing of national banks. The second is carried out by an international agency that collects and disseminates risk information on banks in all countries. The international auditor is shown to perform at least as well, and sometimes better than, auditing by either central banks or voluntary disclosure by the banks themselves in preventing losses. The international auditor's credibility comes from the fact that its incentives are not distorted by a sovereignty bias.     

商务部主政新贸易时期解读

机构改革是推进政治体制改革的重要内容。商务部进入主政新经贸时期，这是经济形势发展的结果，是世界市场规则统一化的需要，也是市场经济已成气候的结局。     

The Business(es) of the Chinese State

The state industrial sector is the Achilles heel of China's otherwise remarkable economic performance over the past two decades. Most other countries in transition from socialism have transformed SOEs into commercial entities through systematic, market‐driven restructuring and privatisation to become more efficient and competitive. In China, a series of innovative, if often administrative, insitutional reforms since 1978 have begun to achieve the Chinese authorities' goal of ‘separating governemtn from business.’ But the Chinese State still maintains ownership of key enterprises, and government agencies carry out shareholder functions typically performed by private owners in a market economy. Although privatisation and restructuring of SOEs is occurring, it mostly pertains to small and medium sized firms. For the principal businesses, by contrast, the creation of large state enterprise groups and holding companies (and experiments in other forms of ‘state asset management’) have become the main form of restructuring. Today, China's SOEs still account for more than one‐quarter of national production, two‐thirds of total assets, more than half of urban employment and almost three‐quarters of investment. While direct budgetary subsidies have declined, explicit and implicit subsidies are still making their way to prop up loss‐making SOEs through the financial system and other routes. At the same time, SOEs are still producing non‐marketable products, resulting in a sizeable inventory overhang. These inefficiencies and distortions represent a drain on the country's resources and thus present a challenge to the Chinese leadership for reform. This paper sheds light on these challenges by analysing the incentives and constraints on China's SOE reform programme. Four critical aspects of the reforms are highlighted and evaluated against the backdrop of international experience: clarification of property rights; establishment of large group/holding companies and other new organisational structures; improved corporate governance incentives; and implementation of international financial accounting and auditing practices. The paper concludes with policy recommendations.     

会计师事务所开展企业财税顾问探索

随着我国经济水平的提升及整体国力不断加强,在新一轮的经济改革中,不少中小企业抓住了发展时机,实现了成长的飞跃,这也给会计师事务所的发展创造了更多机会。如今,除了整体的市场竞争环境愈发激烈,复杂多变的外部市场环境以及企业自身多元化的业务类型,都是企业在进一步发展中将会面临的问题,靠其自身解决难度较大,引入外部专业力量是必要的选择。因此,越来越多的会计师事务所迎合市场需求在审计业务之外,开展了企业财税顾问服务,这也给其未来发展创造了更多的可能和机会。     

Contextualizing international learning: The moderating effects of mode of entry & subsidiary networks on the relationship between reforms & profitability

This empirical paper studies how MNEs from developing and emerging markets may learn through their choice of entry mode and subsidiary network configuration, and use this knowledge to increase their responsiveness to pro-market reforms in their home market. The paper proposes that entry modes and network configurations that facilitate knowledge acquisition provide firms from developing countries an advantage when responding to such institutional changes. The analyses use data for the largest Latin American companies from 1989 to 2008. The findings provide evidence for a positive moderating effect of equity international joint ventures, international acquisitions, and subsidiary network centrality closeness on the relationship between reforms and profitability.     

The Chinese government and the national oil companies (NOCs): who is the principal?

China has conducted six government reforms over the past three decades to separate government functions from the major industries. These reforms enabled a number of national oil companies (NOCs) to be established in the 1980s, and the NOCs were further listed in the international stock markets in the new century. However, due to the incomplete government and enterprise reforms, the government has not been very successful in playing a role as the ‘principal’ to make the NOCs as an ‘agent’ to manage China's petroleum industry on its behalf. A sensible government–NOCs relationship may be created by either further removing the NOCs’ political functions, and strengthening China's energy market mechanism, or by establishing a Super-Energy Ministry that can assert fundamental authority over the NOCs, and manage the energy sector.     

基层审计机关队伍建设情况的问题和措施

基层审计机关队伍建设是国家审计事业中不可忽视的重要组成部分。在经济发展已经进入新常态的大背景下,基层审计机关通过不断完善各项制度和政策的制定及执行,保证基层审计的权威性和工作质量,从而全面推进国家审计事业的蓬勃发展。但同时,基层审计机关却面临着审计力量与审计任务严重不匹配,审计队伍人才结构不合理,缺乏有效的审计人员激励机制,缺乏系统化的职业培训模式,审计人员的创新意识薄弱,审计工作创新动力不足等突出问题。在对这些问题进行系统分析的基础上,本文提出了具有针对性的解决路径和措施,致力于营造吸引审计人才,适合人才成长,人才结构日趋合理,激励制度日益健全,整体素质得到改善,创新动力十足的良好氛围。     

内部审计服务外包的国际化与创新——基于交易成本理论与中国实践的解释

基于交易成本理论,文章考察了内部审计服务外包业务发展背后的经济学机理,然后结合国际四大和国内会计师事务所在中国的业务发展历程,指出通过创新在激烈的国际竞争中降低交易成本是内部审计服务外包呈现国际化与创新相结合趋势的主要成因。文章进一步分析了内部审计服务外包创新所需要经历的三个阶段,并通过案例分析说明了:中国内部审计服务外包仍处于第一与第二阶段;业务国际化是引致中国内部审计外包创新的重要因素,同时内部审计外包创新反过来又促进了中国内部审计外包业的国际化进程。     

环境审计及我国环境审计发展探讨

环境审计在我国起步较晚 ,社会各界对环境审计的认识和实施也不统一。环境审计并不是一种新类型的审计 ,它在内容上只是其它类型审计的延伸。我国政府、审计界和企业应转变观念 ,重视环境审计 ,并从审计组织职责分工、环境会计建设、审计队伍建设等方面入手 ,发展我国环境审计。