审计学科归属经济学门类独立学科的逻辑基础和学科体系构建

DOI：

中文关键词: 新时代中国特色社会主义；审计学科归属；经济学门类；一级学科

英文关键词:Socialism with Chinese characteristics for a New Era，discipline ascription of auditing，Economics category，Primary discipline

基金项目:国家社会科学基金重点项目（17AGL024）；江苏省高校“青蓝工程”项目；南京审计大学政府审计研基金项目（GAS161057）。

作者	单位
吴传俭1 吴星泽2	1.南京审计大学金融学院 2.南京审计大学会计学院

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中文摘要:

随着我国审计职能内涵和外延的扩展，审计学科已具备成为经济学门类独立学科的理论逻辑、历史逻辑和实践逻辑，而且经济学门类也能够包容不断扩展的审计内涵和学科外延。现实障碍主要体现在西方审计学科归属的影响、审计学科自身的多学科交叉性、政府审计与民间审计和内部审计职能学科归属冲突、我国划分经济学门类一级学科的理论—应用二分法。根据审计监督的经济资源对象属性，归属于审计一级学科的二级学科包括审计基础理论、审计技术方法、国民收入分配审计、资源配置责任审计、人力资源审计、生态环境审计和国有资产（资本）审计。根据经济资源的类别归属和审计监督的要求，二级学科细分为不同的三级学科体系。

英文摘要:

With the expansion of the connotation and extension of audit function in China, auditing has possessed the theoretical logic, historical logic and practical logic to become an independent discipline of economics category which can contains the expanding audit connotation and the subject extension. The reality obstacles mainly involve the influence of the western audit discipline ascription， the multidisciplinary intersection of the audit discipline itself, and the conflicts of discipline ascription arose from the function of government audit, the social audit and the internal audit, and the fact that China’s primary discipline of economics category is classified justby a simple theory application dichotomy method. According to audit supervision attribute of economic resources object, the secondary disciplines which belong to primary disciplines of audit include audit basic theory, audit technique method, national income distribution audit, resource allocation responsibility audit, human Resource audit, eco-environmental audit and state-owned assets or capital audit. According to the category ascription of economic resources and the requirements of audit supervision, the secondary disciplines are divided into different third-level disciplinary systems.

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