审计理论体系逻辑起点新探

自20世纪90年代以来，西方的新制度经济学及产权理论、交易费用理论传入我国，与我国的制度演变相结合，引起了我国经济学的革命，也掀起了作为经济学的分支学科——会计学的革命。我们也有必要从新的视角对整个审计理论体系进行审视，这种审视的系统性、深刻性，要求首先对赖以演绎出整个审计理论体系的逻辑起点进行新的审视。逻辑起点具有先导性，是推动学科研究进一步发展成熟的基础；逻辑起点还同时具有终极性，这既意味着它是审计理论中最为基本的范畴，同时也是审计理论体系的出发点和目的。文章全面剖析了审计动因的产权因素，从产权经济学角度审视审计理论体系，确立审计理论体系的逻辑起点——产权动因论。

A New Probe on the Logical Starting Point of the Audit Theory System

Since the 1990s, the new institutional economics, property rights theory and transaction costs theory have been introduced into China from the west. With the integration of China＇s system evolving, it caused China＇s economic revolutionary the same as accounting revolutionary as an economic branch. So it＇s necessary for us to survey the entire audit theory system from a new perspective. The systematization and profundity of this survey require a new survey from the logical starting point on which the entire audit theory systems are deduced. The logical starting point,with the characteristics of the pilot,is the basis of promoting the subject research to further develop and mature~ The logical starting point, also with the characteristics of the ultimacy, means that it is not only the most basic scope of audit theory, hut also the starting point and the end point of audit theory systems. The article comprehensively analyzes the cause of property rights of audit motives, surveys the audit theory systems from the perspective of property economics and establishes the logic starting point of audit theory systems based on the theory of property rights motives.