审计维护经济安全的作用机理及监控机制研究

项目名称： 审计维护经济安全的作用机理及监控机制研究

项目编号： No.71272246

项目类型： 面上项目

立项/批准年度： 2013

项目学科： 管理科学

项目作者： 蔡春

作者单位： 西南财经大学

项目金额： 58万元

中文摘要： 经济安全是国家安全的重要内容，尤其在全球化和2008年金融危机的背景下，更是世界各国普遍关注的热点和难点问题。我国将维护国家经济安全作为了政府审计工作的首要任务。审计对维护经济安全具有重要的作用，它是受托经济责任内涵拓展的现实需要。但目前缺乏审计维护经济安全的系统规范研究，更缺乏对其作用的实证检验。 本项目将尝试对审计维护经济安全的基本依据、功能定位和作用路径进行系统深入研究，进而以系统性风险作为经济安全程度的替代变量，从审计主体和审计客体两个层面对审计维护经济安全进行探索性的实证检验，并在此基础上，构建以政府审计为主导的审计维护经济安全的监控机制。 申请者认为，现有的审计理论与方法体系尚未上升到维护经济安全的层面。因此，本项目的研究对于将维护经济安全植入审计理论体系，推动审计理论创新，发挥审计的功能作用有重要的学术价值和现实意义。

中文关键词： 受托经济责任；审计控制；经济安全；作用机理；审计监控机制

英文摘要： It is a popular question about how to safeguard economic security in worldwide, especially under the background of globalization and financial crisis in 2008. In China, it is a primary task for government audit to safeguard national economic security. Auditing plays an important role in safeguarding economic security, owing to the practical needs of accountability. However, there is so few literatures in this area, even no empirical evidence to support this argument.This research project explores the mechanism of action about auditing safeguarding economic security, and based on it, builds the auditing controlling mechanisms in order to perfecting audit function in future. This project is divided into three parts. In the first part, we discuss the basic justifications, functional orientation and pathway for auditing safeguarding economic security. Audit function is to ensure and promote accountability implemented fully in essence, so safeguarding economic security is the inevitable requirement with the expanding of accountability connotation. Meanwhile, it is the meaning of original audit goals, the statutory responsibilities of audit organizations, and the international trend for the development of audit functions, the foundation of realizing global governance as well. The essential function of auditing is cont

英文关键词： Accountability；Auditing Controlling；Economic Security；Mechanism of Action；Audtiing Controlling Mechanisms