| 对构建国家审计理论体系的思考 |
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| 引用本文： | 杨肃昌.对构建国家审计理论体系的思考[J].审计与经济研究,2012(2):11-19. |
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| 作者姓名： | 杨肃昌 |
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| 作者单位： | 兰州大学经济学院 |
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| 基金项目： | 教育部人文社科研究规划基金项目(09YJA790095) |
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| 摘 要： | 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。
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| 关 键 词： | 国家审计 审计理论体系 国家治理 公共受托责任 政府审计理论框架 政治审计学 |
Reflecting on the Construction of the Structure of Theory of Government Audit |
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| YANG Suchang.Reflecting on the Construction of the Structure of Theory of Government Audit[J].Economy & Audit Study,2012(2):11-19. |
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| Authors: | YANG Suchang |
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| Institution: | YANG Suchang(School of Economics,Lanzhou University,Lanzhou 730000,China) |
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| Abstract: | 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. |
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| Keywords: | government audit audit theory system state governance public trusted responsibility government audit theory framework political audit |
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