CAJ | 학술논문

审计最初被赋予查错纠弊的监督职能,审计署成立初期国家审计主要扮演着国有资产保值增值的守护者角色。随着社会经济环境的变化和人们对审计本质认识的深化,国家审计许多潜在的功能逐渐被人们在实践中所发掘和发现。刘家义审计长提出审计是保障国家经济社会健康运行的＂免疫系统＂,突出了审计的建设性作用。本文首先回顾社会变革环境下中国国家审计功能及其演进,然后以组织学习理论和契约经济学理论作为审计建设性作用的理论依据,最后在理论分析的基础上提出基于组织学习的审计建设性功能制度创新。
심계최초피부여사착규폐적감독직능,심계서성립초기국가심계주요분연착국유자산보치증치적수호자각색。수착사회경제배경적변화화인문대심계본질인식적심화,국가심계허다잠재적공능축점피인문재실천중소발굴화발현。류가의심계장제출심계시보장국가경제사회건강운행적＂면역계통＂,돌출료심계적건설성작용。본문수선회고사회변혁배경하중국국가심계공능급기연진,연후이조직학습이론화계약경제학이론작위심계건설성작용적이론의거,최후재이론분석적기출상제출기우조직학습적심계건설성공능제도창신。
Auditing was initially given the supervision function to correct shortcomings and troubleshooting,then it became the guardian in preserving and increasing value of state-owned assets during the early stage of reform and opening-up in China.With the social environment changes and the deepening understanding of the essence and functions of auditing,people have gradually realized many potential functions of national auditing in practice.As represented by the auditor-general Liu Jiayi,auditing is the ＂immune system＂ to ensure healthy operationing of the national economic and society,which highlight the constructive role of auditing.This article reviews the function and evolution of China＇s national auditing under the society change condition,followed by organizational learning theory and economic theory of contract as the theoretical basis of constructive role of national auditing,and finally proposes system innovation of constructive function of auditing based on organizational learning.