关于增列审计学一级学科的设想
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摘要
审计是党和国家、各类组织监督体系中的重要组成部分,是一种依法监督经济权力行使的制度安排,具有鲜明的法学学科属性。推进国家治理体系和治理能力现代化,迫切需要构建中国特色社会主义审计学科体系、学术体系和话语体系,构建现代审计人才培养体系。审计学具有确定的研究对象,形成了相对独立、自成体系的理论、知识基础和研究方法,已经具备设置为一级学科的条件,应该在法学学科门类下增列审计学一级学科。
Auditing is an important part of supervision system of our Party's and Country's as well as organizations' at different levels. It is also an institutional arrangement to monitor the exercise of economic power by law,which evidently characterizes the specialty of law. The promotion of establishment of national governance system and the modernization of governance capacity necessitate the construction of system concerning the auditing specialty,academic learning and discourse with Chinese characteristics in order to build up an educational program for training modern auditing personnel of our own. Currently,auditing as a discipline has its definite object of study and has developed into a relative independent,self-systematic theory,knowledge basis and research methods of its own. Therefore,the conditions for setting up auditing as a first-class specialty have been mature and should be listed as a first-class specialty subject to the discipline of law.
Auditing is an important part of supervision system of our Party's and Country's as well as organizations' at different levels. It is also an institutional arrangement to monitor the exercise of economic power by law,which evidently characterizes the specialty of law. The promotion of establishment of national governance system and the modernization of governance capacity necessitate the construction of system concerning the auditing specialty,academic learning and discourse with Chinese characteristics in order to build up an educational program for training modern auditing personnel of our own. Currently,auditing as a discipline has its definite object of study and has developed into a relative independent,self-systematic theory,knowledge basis and research methods of its own. Therefore,the conditions for setting up auditing as a first-class specialty have been mature and should be listed as a first-class specialty subject to the discipline of law.
引文
[1]审计署. 2015年度审计署绩效报告[EB/OL]. http://www. audit. gov. cn/n4/n19/c87136/content. html. 2016-09-02.
[2]财政部会计司.“十二五”时期中国会计服务市场发展报告[EB/OL]. http://kjs. mof. gov. cn/zhengwuxinxi/diaochayanjiu/201703/t20170328_2570138. html. 2018-12-10.
[3]姜江华.关于审计学升为一级学科的调研报告[R].审计研究报告,2017.
[4]程乃胜.审计学科应当是法学学科门类中独立的一级学科[J].审计与经济研究,2017(1):1-7.
[5]郑石桥,郑卓如.基于审计主题的审计学科体系创新研究[J].会计研究,2015(9):81-87.
[2]财政部会计司.“十二五”时期中国会计服务市场发展报告[EB/OL]. http://kjs. mof. gov. cn/zhengwuxinxi/diaochayanjiu/201703/t20170328_2570138. html. 2018-12-10.
[3]姜江华.关于审计学升为一级学科的调研报告[R].审计研究报告,2017.
[4]程乃胜.审计学科应当是法学学科门类中独立的一级学科[J].审计与经济研究,2017(1):1-7.
[5]郑石桥,郑卓如.基于审计主题的审计学科体系创新研究[J].会计研究,2015(9):81-87.