王会金,郑石桥.审计学学科属性、学科体系及学科建设的若干问题探讨[J].南京审计学院学报,2019,(6):
审计学学科属性、学科体系及学科建设的若干问题探讨
  
DOI:
中文关键词:  审计学科  学科属性  审计现象  审计主题  学科体系  学科建设
英文关键词:auditing discipline  discipline nature  audit phenomenon  audit subject  discipline structure  discipline construction
基金项目:国家社会科学基金项目(17BJY213);教育部哲学社会科学研究后期资助项目(19JHQ066);江苏省品牌专业建设工程
作者单位
王会金,郑石桥 南京审计大学江苏 南京 211815 
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中文摘要:
      审计现象是审计学科的独特研究对象,审计学科形成了相对独立的理论体系、知识基础和研究方法,因此,它是独立学科;审计学科还未发展到成为学科门类的规模,而现有一级学科都无法容纳它,因此它是独立的一级学科。审计学科具有交叉性质,它与经济学门类、法学门类都有一定的相似性,但是与管理学门类相似性更多,因此应该属于管理学门类。根据审计现象的细分,审计学科的二级学科包括基本审计学、审计技术方法学、政府审计学、内部审计学、民间审计学、军队审计学。相关的政府部门可以通过各种措施来推动审计学科建设,包括学科定位及方向确定,学位点、学科队伍、科学研究、人才培养、学科基地等的建设。
英文摘要:
      Audit phenomenon is the unique research object of the auditing discipline, which has formed a relatively independent theoretical system, knowledge base and research methods, so it is an independent discipline. Auditing discipline has not been developed to the scale of a disciplines category, but none of the existing first level discipline can accommodate it, therefore, auditing discipline is an independent first level discipline.Due to the cross nature, auditing discipline has some similarities with disciplines of economics and law, but it has more similarities with discipline of management, thus it should belong to the discipline of management. According to the segmentation of audit phenomenon, the secondary level disciplines of auditing discipline include general audit, audit technology methodology, government audit, internal audit, public audit and military audit. Relevant government departments can promote the construction of auditing discipline through various measures, including the construction of the discipline orientation and direction, discipline degree, academic team, scientific research, personnel training, academic base and so on.
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