论市场经济下审计的职能与作用[借鉴].pdfVIP

论市场经济下审计的职能与作用 【摘要】目前我国市场经济进入一个崭新的发展阶段，面临多方面的挑战。审计 作为市场经济控制活动的重要组成部分，已经成为我国市场经济体系中不可缺少的有 机组成部分。在建立和维护市场经济有序、健康方面起着非常重要的作用。我国市场 经济的建立，也就自然而然的需要一个能与社会主义市场经济体制相适应的审计文化 体系 审计作为市场经济的自我约束机制，已成为现代经济制度的重要组成部分。我国 市场经济下的审计职能和作用是审计理论和实务须认识正确定位的问题，是审计改革 和发展的重要环节，是部门和单位健全内部控制，严肃财经纪律，改善经营管理，提 高经济效益，保护资产安全完整的重要手段。现阶段我国的审计也经历着蓬勃发展的 过程，随着各部门、单位的认识和要求的逐渐提高，关于审计的职能也有多种观点， 随之对其在市场经济下的作用也有了多种理解 【关键词】 市场经济；审计；职能；作用 The Role and Function of The Audit under Market Economy 【Abstract 】: Our market economy at present is stepping into a new developing stage and confronts many challenges. The audit is an important component of the controlling activities of market economy and has become indispensable part of our market economic system. It plays an important role for establishing a fair and well-ordered market economic system. The establishment of market economy system needs also an adaptive audit management system. The audit is as self-regulating mechanism of market economy and has become one important part of the modern economic system .The role and function of the audit under market economy is a question in audit theory and practice. It is an important step of the reform and development of the audit and an important means of improving the internal control system, enforcing economic discipline , improving management and administration , increas ing economic efficiency and protecting its asset whole in department or organization. Our audit is now growing vigorously .With improvement of knowledge of departments or units, more and more opinions about function and role of the audit appear. 【Keywords】: market economy;audit;function;role 目录 摘要1 Abstract2 目录 3 1、审计的基本职能 4 （一）经济监督职能是审计的基本职能 4 （二）经济鉴证职能 4 （三）经济评价职能5 2、审计的作用 5 （一）审计的制约性作用5 （二）审计的促进性作用6 3、审