基于受托责任构建政府审计理论框架的研究

从科学的高度剖析政府审计,以受托责任理论为切入点,利用审计的三方关系构建政府审计理论框架,是政府审计理论研究的突破口。政府审计是基于受托责任产生的,在政府审计中也存在着审计委托人、审计人和被审计人三方之间的关系,这个关系是政府审计的本质体现,也是政府审计理论框架构建的逻辑基础和科学基础。基于受托责任构建的政府审计理论,有利于调整审计人在关系中的定位,对审计实务具有特殊的意义。

Constructing A Theoretical Framework of Government Auditing Based on Entrusted with the Responsibility

By scientifically analyzing the government auditing,using the theory of fiduciary responsibility as a breakthrough point,and taking advantage of three party relations to construct a theoretical framework of government auditing,we think it is the breakthrough of theoretical research of government auditing.The government auditing generates from fiduciary responsibility;There also exists the three party relation between the audit client,audit and auditee.This relation is an essential reflection of government auditing,and it is also the logic basis and scientific basis of theoretical framework of government auditing;It is helpful to adjust the audit in the location in the relationship,and also has a special significance for auditing practice based on the construction of the government accountability auditing theory.