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审计是社会经济发展到一定阶段的产物,这无疑是正确的。但是,对于审计产生的客观基础是什么?看法并不一致,较为流行的“两权分离论”认为,经济的发展促进了所有权与经营权的分离,并由此形成了一种经济责任关系,这就是审计产生的基础。但仅用两权分离揭示审计产生的原因是不够的。笔者认为,审计是随着两权分离和分级授权管理所产生的特定经济责任关系的产生而产生,并随着这种特定经济责任的发展而发展。
Auditing is the product of the social and economic development to a certain stage. This is undoubtedly correct. However, what are the objective bases for auditing? The views are not consistent. The popular “theory of the separation of the two rights” holds that the development of economy promotes the separation of ownership and management and thus forms a kind of economic responsibility relationship, which Is the basis for the audit. However, it is not enough to reveal the reasons for the audit only by separating the two rights. In my opinion, the audit arises with the emergence of a specific economic responsibility arising from the separation of powers and the graded authorization management, and with the development of this particular economic responsibility.