行为审计的现状评述和未来展望

本文通过对行为审计现有文献的梳理,突出强调了行为审计主要是对"行为人"的审计。虽然目前行为审计突破了传统审计"见物不见人"的研究范式,但另一方面对人的行为的研究仍局限于心理学和实验科学的层面,距离一个成熟的学科尚有相当的距离。本文探索性的将奥地利经济学思想嫁接其中,紧扣"人"这个主题,以有目的、有价值判断的"行为人"取代全知全能的"经济人",由单纯的心理、模型、实验等技术层面走向规则、文化、法治等社会层面,力图为行为审计的发展寻找一条"独立"路径。

Status Review and Future Prospects of the Behavior Audit

This paper combs through the audit of the existing literature on the behavior,highlights the behavior of audit of the "behavior".Behavior audit break through research paradigm of the traditional audit "see things but not people",but on the other hand,the study of human behavior is still limited to the level of psychology and experimental science,and still remains a considerable distance from a mature discipline.This paper explores the Austrian economic thought,focuses on "people" as the target,using purposed and valuable judgment "behavior" instead of "economic man" of the omniscient and omnipotent,from technical level of a simple mental model experiments to the social dimension of the rules,culture,the rule of law,trying to find an "independent" path for the development of behavioral audit.