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                        社会审计独立性影响因素与保障措施

                        时间:2018-12-20 来源:商讯 作者:冯筠 穆放 本文字数:2974字

                        社会审计论文第六篇:社会审计独立性影响因素与保障措施

                          摘要:社会审计结论要客观公正其独立性特别重要。我国目前社会审计存在着一系列导致独立性难以实现的问题, 要解决这些问题就需要从以下三个方面着手:完善审计工作的相关法律法规, 提高法律法规的执行力;加强整顿社会审计的市场秩序, 以良性竞争促进社会审计独立性逐步实现;加强审计主体的自我管理, 提升审计执业者的职业道德, 以确保社会审计实现实质性独立。

                          关键词:审计独立性; 影响因素; 保障路径;

                          SHEHUISHENJISHISHOUTUOYOUCHANGDEMINJIANSHENJIHUODONG, ZHONGGUODULISHENJIZHUNZEDI1201HAOZHICHU:“DULISHENJISHIZHIZHUCEHUIJISHIYIFAJIESHOUWEITUO, DUIBEISHENJIDANWEIDEHUIJIBAOBIAOJIQIXIANGGUANZILIAOJINXINGDULISHENCHABINGFABIAOSHENJIYIJIAN。”SHEHUISHENJISHIDULIYUBEISHENDANWEIZHIWAIDEZHUANZHIJIGOUHERENYUANSHOUTUOYIJUGUOJIAFALVFAGUI, YUNYONGZHUANYEDESHENJISHOUDUAN, DUIBEISHENJIDANWEIDEJINGJISHUJUJINXINGSHENHEYANPAN, YIQUEDINGBEIQIJINGJIHUODONGSHIFOUHEFA、HEGUI、HELIHEYOUXIAO, ZUIHOUYIJUZHENGJUZILIAOZUOCHUSHENCHAJIELUNBINGCHUJUSHENJIBAOGAO。SHEHUISHENJIYAOQIUDULIXINGSHIFUHEDAZHONGXUQIUDE, YESHIFUHEDANGDAIQUANQIUJINGJIFAZHANDEJIBENYAOQIUDE。RUGUOSHEHUISHENJIGUOCHENGWUFABAOZHENGQIDULIXING, QIJINGJIJIANDUHEJINGJIJIANZHENGZHINENGJIUDEBUDAOYOUXIAODEFAHUI。

                          一、社会审计独立性

                          DULIXINGSHISHEHUISHENJIDEBENZHITEZHENG, YESHISHEHUISHENJIDEJINGSUIHEHEXINJIAZHIBIAOXIAN。SHEHUISHENJIZUOBUDAODULI, SHIBUNENGXINGCHENGKEGUANERYOUGONGZHENGDESHENJIJIELUNHESHENJIBAOGAODE。ZHUMINGSHENJIXUEJIALUOBOTE·K·MOCIHEHOUSAIYIN·A·XIALAFURENWEI, ZHUCEHUIJISHIDULIXINGBAOKUOZHIXINGSHENJIRENWUDERENYUANDEDULIXINGHEZHIYEDEDULIXING。QIANZHESHIZHISHENJIRENYUANZAISHISHISHENJIGUOCHENGZHONGDESHISHISHANGDEDULIXING;BAOKUOZHIDINGSHENJIJIHUADEDULIXING;DIAOCHADEDULIXINGHEBAOGAODEDULIXING。HOUZHESHIZHISHENJIRENYUANZUOWEIYIZHONGZHIYETUANTIDEWAIGUANSHANGBIAOXIANDEDULIXING。De AngefoRENWEISHEHUISHENJIDEDULIXINGYIDINGCHENGDUSHANGFANYINGLESHENJISHIDIZHIKEHUXUANZEXINGPILUYALIDENENGLI。

                          DULIXINGSHIZHISHENJIRENYUANZUOWEIYIZHONGZHIYETUANTIDEWAIGUANSHANGBIAOXIANDEDULIXING。《ZHONGGUOZHUCEHUIJIZHIYEDAODESHOUZE》JIEDINGLESHEHUISHENJIZAISHENJIYEWUKAIZHANZHONGBIXUBAOCHICHONGFENDESHIZHISHANGDULIXINGHEXINGSHISHANGDULIXING。QIANZHESHIWUXINGDENANYIKAOHE;HOUZHESHISHENJIWAIZAIXINGWEIDEJUTIBIAOXIANKEYIJIANDUKAOHE。HOUZHESHIZHISHENJIJIGOUJIRENYUANZAISHENJIGUOCHENGZHONG, JIBUSHOUSHENJISHOUQUANREN (HUOSHENJIWEITUOREN) YEBUSHOUBEISHENJIDANWEIDEGANRAOHEYINGXIANG, GONGZHENGKEGUANJINXINGSHENJIDIAOCHAHEWANCHENGSHENJIBAOGAODEZHUANGTAI。SHENJI“DULIXING”LILUNYUANYUQUANZEFENLIGUANLIHUANJINGXIADE“SHOUTUOZERENGUANXI”YAOQIU。ZHEIZHONGLIANGQUANFENLICHANSHENGDESHOUTUOGUANXIJIUSHISUOYOUZHEHEJINGYINGZHEZHIJIANXINGCHENGDEZICHANWEITUOGUANLIHESHOUTUOGUANLIDEGUANXI。JINGJIFAZHANDAOYIDINGJIEDUAN, RENMENDUIZHENGGESHEHUIZIYUANDEYONGYOUJIUCHUXIANLEYIDALIJINGJIXUEJIAPALEITUOSUOMIAOSHUDE“PALEITUODINGLV”XIANXIANG, SHAOSHURENYONGYOUDEDALIANGSHEHUIZIYUANNANYIYOUXIAOGUANLIHEJINGYING, YUSHIBIANJIANGZIJIYONGYOUDESHEHUIZIYUANWEITUOJIYOUNENGLIGUANLIZIYUANDERENHUOZHETUANDUILAIJINGGUAN, SUOYOUZHEXUYAODUIJINGGUANZHEDEGUANLIXIAOYIQINGKUANGJINXINGJIANDU, YIFANGZHIZIJIDELIYISHOUDAOSHANGHAI。TONGSHI, JINGYINGZHEJIESHOUWEITUOHOUYEXUYAOXIANGSUOYOURENZHENGMINGZIJIDUISUOYOUZHEDEZICHANJINXINGLEYOUXIAODEJINGYING。YUSHI, JUYOUDULISHENFENDEDISANFANG———SHEHUISHENJIJIUYINGYUNERSHENG。

                          二、影响社会审计独立性发挥的因素

                        星云棋牌官网下载   DULIXINGYAOQIUZHUCEHUIJISHIZAISHENJIGONGZUOZHONGSHIZHONGBAOCHIGONGYUNDETAIDUSHOUJIZILIAO、XUNZHAOZHENGJUHEFABIAOYIJIAN, YAOQIUCHENGJIEFUZEYEWUDEZHIYEZHEBUNENGYUKETICUNZAIRENHELIYIQIANCHE, SHENJIYEWUANTONGYIBIAOZHUNSHOUQUFEIYONG。ZAIZHENGGESHEHUIDESHENGCHANGUANXIWANGLUOZHONG, RENHEZUZHIHEGERENDOUCUNZAIFANGFANGMIANMIANDEZHIJIELIYIHEJIANJIELIYIGUANXIWANG。ZAISHEHUISHENJIDEGUOCHENGZHONGWOMENHENRONGYIKANDAO, SHENJIZHUTIBUYUSUOYOUZHEHESHENJIKETIFASHENGRENHELIYIQIANCHE, ZHEIZHONGBIAOXIANWULUNSHIGUANFANGSHENJI、ZHUCEHUIJISHISHENJIHAISHIDANWEINEIBUSHENJI, DOUNANYIBIMIAN。SHEHUISHENJIJIZHUCEHUIJISHISHENCHAJINGJIZHUTIDEJINGJIXINGWEIGUIFANXING, ZAIYIDINGFANWEINEI, GEJINGJIZHUTIKANZHONGDEDOUSHIQIYELIRUN, SHIZAIZUIDICHENGBENXIAZHUIQIUMANYISHENJIJIELUN。TONGSHI, ZHUCEHUIJISHIXIEHUIDUIHUIJISHISHIWUSUOHUOZHESHENJISHIWUSUODEJIANDUGUANLILIUYUXINGSHI, DUISHENJISHIWUZHIYEZHEDERENZHIZIGESHENCHAQIANQUE, DAOZHISHIWUSUOSHENJIRENYUANZHENGTISUZHIBUDABIAO, BUJUYOUZHIYEZIGEDEGONGZUORENYUANZAIGEGESUODOUZHANDADUOSHU, CONGERDAOZHILESHENJIDULIXINGNANYIBAOZHANG。JIAZHIZHONGGUOXIANYOUSHENJIRENYUANGONGZUOQIANGDUJIAODA, DADUODUIXINCHUTAIDEXIANGGUANFALVFAGUIQUEFAYIDINGDEGUANZHU, YUSHIZAIJINXINGSHENJISHIYOUQISHIDUILAOKEHUJINXINGSHENJISHI, WANGWANGYOUYUGUANXINGSIWEIHECHUJUSHENJIBAOGAODESHIJIANXIANZHI, HUIRENWEIDISUODUANSHENJISHIJIAN, DAOZHISHENJIJIELUNYOUSHIGONGZHENG。DUIYUSHEHUISHENJIERYAN, ZHUYAOZHIZESHIYIZHAOSHENJIGUIFAN, ZAICHONGFENKAOLVSHENJIFENGXIANDEJICHUSHANG, LVXINGBIYAODESHENJIBUZHOU, YIQUEBAOHUIJIXINXIZAITIZHONGBIJIAOMINGXIANDEGUOCUOBEIJISHIFAXIAN。YAOXIANGFABIAOGONGZHENGKEGUANKEXUEYANMIDESHENJIYIJIAN, SHEHUISHENJIZHUTIBIRANYAOYIZHAOSHENJIZHUNZESUOZUOCHUDEYAOQIU, LVXINGBIYAODESHENJICHENGXU, BINGTONGGUOGEZHONGQUDAOSOUJICHONGFENYOUXIAODESHENJIZHENGJU。

                          三、社会审计独立性保障路径

                          YAOBAOZHANGSHEHUISHENJIDEDULIXING, JIUBIXUCONGGEGEYINGXIANGYINSURUSHOUYANJIU。DIYI, JIAQIANGSHENJIGONGZUOXIANGGUANFALVFAGUIDELUOSHI, TIGAOSHENJIFALVFAGUIDEZHIXINGLI。WOGUOMUQIANSHENJIFALVTIXISHIYI《ZHONGHUARENMINGONGHEGUOSHENJIFA》WEIZHUTI, FUYI《ZHONGHUARENMINGONGHEGUOZHUCEHUIJISHIFA》HESHENJIZHUNZE, TONGSHIHAIYOU《ZHONGHUARENMINGONGHEGUOHUIJIFA》《ZHONGHUARENMINGONGHEGUOGONGSIFA》HEGEZHONGSHUIFAYIJIQIYEHUIJIZHUNZEDENGXIANGGUANFALVFAGUIZUOWEIZHUYAOSHENJIYIJU。WEIBAOZHENGSHEHUISHENJIGONGZUOGONGZHENGYOUXUDIKAIZHAN, ZAIQUANSHEHUIFANWEINEIXUYAOZHONGSHICHENGXINXINGWEIDEQIANGHUA, ZAIGAODENGXUEXIAOHUIJIYUSHENJIZHUANYEDEJIAOYUZHONG, XUYAOJIAQIANGDUIXUESHENGDEFALVYISHIPEIYANGHEZHIYEDAODEDEQIANGDIAO, RANGSHENJIRENYUANZAIXUEXIAOJIUSHULILEYIYIFASHENJIHECHENGSHISHOUXINWEIDAODEDIXIANDEZHIYEZHUNZE。WEIWEIHUSHICHANGJINGJIZHIXU、BAOHUSHENJIKETIHEGUANGDAGONGZHONGDEHEFAQUANYI, XUYAOJIEJUEMUQIANZHUCEHUIJISHIXIEHUIZHEIZHONGXINGYEJIANDUGUANLIDEYOUXIAOXING。

                        星云棋牌官网下载   JIAQIANGZHENGDUNSHEHUISHENJIDESHICHANGZHIXU, YILIANGXINGJINGZHENGCUJINSHEHUISHENJIDULIXINGZHUBUSHIXIAN。ZAIHONGGUANCENGMIANSHANG, SHEHUIGONGZHONGDERENZHI、SHENJIKETIDETAIDUHEXUANZEYIJISHEHUIYULUNDOUZAIGOUJIANLIANGXINGSHENJIHUANJINGZHONGQIDAOYIDINGDEJIJIZUOYONG, SHEHUIGONGZHONGZHIRENKEGONGPINGGONGZHENGYOUWEIWANGDEHUIJISHISHIWUSUOCHUJUDESHENJIBAOGAO, MANMANDICHUJUBUFUZERENSHENJIJIELUNDEZHUCEHUIJISHISHIWUSUOJIANGHUIBEITAOTAI;SHENJIKETIZUOWEIBEISHENJIDUIXIANG, ZAIPEIHESHENJIZHUTIKAIZHANSHENJIGONGZUOSHINENGKEGUANMIANDUIZIJIZHENSHIDECAIWUZHUANGKUANGHECAIWUCHENGGUO, NENGZAISHENJIRENYUANYIZHAOSHENJICHENGXUJINXINGDIAOCHAQUZHENGSHIZUOHAOFUZHUPEIHE, ZHEIWUYIDUISHENJIDULIXINGDETISHENGQIDAOYIDINGDETUIDONGZUOYONG。ZHUBUCHUTAIHEZHIDINGSHEHUISHENJIDEZUIDISHOUFEIBIAOZHUN, YANJIUCHUTAIHUIJISHISHIWUSUOPINRENZHIDU, GONGKAIZHAOPINWEIRENHUIJISHISHIWUSUO, CONGLIYIWEIDUZHUBULISHUNSHICHANGJINGZHENGZHIXUHEGUIFAN。TONGGUOYIDINGDEJIANGUANBUMENXIASHESHEHUISHENJIWEIYUANHUI, CHENGDANWEISHANGSHIGONGSIGONGKAIZHAOPINWEIRENSHEHUISHENJIJIGOUDEZHIZE, WEISHANGSHIGONGSIHEHUIJISHISHIWUSUOZHIJIANDAJIANGONGKAIGONGZHENGSHENJIZHUTIYUSHENJIKETIZHIJIANDEGOUTONGQIAOLIANG, ZHUBUCUJINHETISHENGSHEHUISHENJISHIZHIDULI。

                          JIAQIANGSHENJIZHUTIDEZIWOGUANLI, TISHENGSHENJIZHIYEZHEDEZHIYEDAODE。MUQIANWOGUOCPAKAOSHILIUMENKEJUNWEIZHUANYEZHISHIKAOHE, QUEFAZHUANMENDUISHENJIZHIYEDAODEDEKAOLIANGNEIRONG。ZHANZAISHIWUDEJIAODUKANZHIYEDAODEHEZHUANYEZHISHISHIYIGEZHONGLIANGJIBIE, YIGEZHUCEHUIJISHIDEZHUANYESHUIPINGZAIGAO, RUGUOQUEFAYINGYOUDEZHIYEDAODESUYANG, ZHIHUIDUISHENJIXINGYEDAILAIXIAOJIYINGXIANG。YINCI, WOGUOYINGJINKUAICHUTAICPADUIZHIYEDAODEKAOLIANGDENEIRONGHEFANGFA, RANGSHEHUISHENJINENGGOUQUANMIANJIANKANGDEFAZHAN, ZHEIYESHIBAOZHENGSHIZHIXINGDULIDEJIBENYAOQIU。ZAIHUIJISHISHIWUSUONEIBUJIANQUANGUANLIZHIDU, SHISHENJIZHUTIKEYIBAOCHIYEWUDULI, DUIYUMEIGESHENJIXIANGMUJINXINGSHIQIANPINGGU, SHIZHONGQIESHIKEGUANGONGZHENG, SHIHOUJINYIBUFUHE, QUANCHENGBAOZHENGSHENJIYEWUDEDULIXINGBUBEIRENHESHENJIDANWEI、RENHERENHERENHELIYISUOYINGXIANG。TONGSHI, YAOTISHENGSHENJIGONGZUORENYUANDEZHUANYESUYANGHEZHIYEDAODESHUIPING, ZHUGAOSHENJIZHIYEZHEDEKAOSHIMENJIAN, DUIZHUCEHUIJISHIJINXINGDINGQIPEIXUN, BINGSHELIJIANGCHENGZHIDU, PEIYANGHEQIANGHUASHENJIZHIYEZHELIANGHAODEZHIYECAOSHOU, YIWEIHUSHEHUISHENJIDEDULIXING, CUJINSHEHUISHENJIDELIANGHAOFAZHAN。

                          CANKAOWENXIAN

                          [1]WANGJINLI.LUNNEIBUSHENJIDEDULIXING[J].SHANXICAIJINGDAXUEXUEBAO, 2015 (A2) :44-45.

                        点击查看>>社会审计论文(推荐8篇)其他文章
                          冯筠,穆放.社会审计独立性保障路径探析[J].商讯,2019(10):125+127.
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