社会主义市场经济体制下审计模式研究.pdfVIP

历史，同时指出现行审计模式实践上存在的主要问题。第五章，着重 论述了我国审计模式的重构。首先，论述了我国审计模式重构的环境 及理论基础和重构原则，同时对审计体系的总体设计进行论述，包括 审计模式的组织体系、工作体系、要素体系的设计与分析。其次，对 新型审计体系的可行性进行了分析，阐明了观点。第六、七、八章， 主要论述了国家审计、民间审计、内部审计模式的构建，指出国家审 计要对其管理体制进行合理定位，并且要进一步拓展审计内容，改进 审计方法，完善国家审计准则，并为实现目标模式做好基础工作，采 取更加切实有效的措施；民间审计要对其管理系统重新定位，建立合 伙制的民间审计微观运行机制，加强完善民间审计法规和专业标准体 系，规范民间审计的执业行为；内部审计要对其组织形式进行合理定 位，对现有内部审计模式存在的问题采取对策、进行变革，重塑内部 管理体制，使加强内部审计监督、健全内部审计制度成为管理者的自 觉行为。 [关键词] 社会主义市场经济 审计模式 国家审计 内部审计 民间审计 SYNOPSIS Along with the continual development of the socialist market economy，the supervision function through audit is becoming increasingly important．The audit system of China was restored at the early stage when the reform and open policy were adopted，and constructed under the guidance of the thought to build the economy as a core to meet the needs of the reform to the economical structune．This systerm has playcd an important role in many ways，such as，in enliving the economy，maintainning the financial disciplines，raising the efficiency of the economy and strengthening the macroeconomic regulation and management．Howevegthe model of audit in force was basically estabablished under the circumstances when the planning economy took the dominated position and it means that the system was rooted in the soil of the planning economy．Therefore it was bound to bear the market of the planning economy in the way of its system，structure construction and its design thinking．With all those marks this audit model in many ways is imcompatible and incoordinates with the market economic system．Therefore，during the process of building a socialist market economNit is necessary to reform the present audit model，which is to say to re—evaluate the state audit，nongovermental audit and internal audit，to re—construct the supervise structure of audit，and to adjust the internal relationship in order to serve the construction of the socialist market economy． This article consists of eight chapters． Chapter one based on the research of the backgroud and signif