| 社会救助审计:一个基本理论框架 |
| |
| 引用本文： | 郑石桥,李瑶,邹艳红.社会救助审计:一个基本理论框架[J].新疆财经,2022(1). |
| |
| 作者姓名： | 郑石桥 李瑶 邹艳红 |
| |
| 作者单位： | 南京审计大学审计科学研究院 |
| |
| 基金项目： | 国家社会科学基金重点项目“突发公共事件审计研究”(20FJYA001);南京审计大学国家审计研究院资助课题“社会保障审计基本理论研究”(2022-04);江苏省研究生科研创新计划项目“权力距离对内部控制缺陷认定标准影响研究”(KYCX_1893)。 |
| |
| 摘 要： | 社会救助审计是社会救助制度的重要组成部分。本文以经典审计理论为基础,从学理上阐释社会救助审计的8个基础性问题,即社会救助审计需求、社会救助审计本质、社会救助审计客体、社会救助审计主体、社会救助审计内容、社会救助审计目标、社会救助审计方法、社会救助审计结果及其运用,并提出关于社会救助审计的基本理论框架。科学建构社会救助审计制度,必须从理论上正确认知社会救助审计的基础性问题。
|
| 关 键 词： | 社会救助 社会救助委托代理关系 经典审计理论 社会救助审计 城市低保资金审计 |
Social Assistance Audit: A Basic Theoretical Framework |
| |
| ZHENG Shiqiao,LI Yao,ZOU Yanhong.Social Assistance Audit: A Basic Theoretical Framework[J].Finance & Economics of Xinjiang,2022(1). |
| |
| Authors: | ZHENG Shiqiao LI Yao ZOU Yanhong |
| |
| Institution: | (Nanjing Audit University,Nanjing 211815,China) |
| |
| Abstract: | Social assistance audit is an important part of the social assistance system. Based on the classical audit theory, this paper theoretically explains eight basic issues of social assistance audit, and puts forward a basic theoretical framework of social assistance audit. The basic issues of social assistance audit include social assistance audit demand, social assistance audit essence, social assistance auditee, social assistance audit entity, social assistance audit content, social assistance audit goal, social assistance audit method, social assistance audit result and its application. The paper also puts forward the basic theoretical framework of social assistance audit. To construct social assistance audit system scientifically, it is of great necessity to correctly understand the basic problems of social assistance audit theoretically. |
| |
| Keywords: | social assistance principal-agent relationship of social assistance classical audit theory social assistance audit audit of urban subsistence funds |
| 本文献已被 维普 等数据库收录！ |
|
