受托经济责任

本章首先从委托代理理论、信号传递理论、保险理论和受托经济责任理论四个方面进行了理论分析，然后在理论分析的基础上提出两个研究假设。

The chapter first presents four interrelated theories about the research . They are Principal-Agent Theory , Signal-Transmission Theory , Insurance-Hypothesis Theory , and the Accountability Theory .

评价受托经济责任是审计的总体目标；

To evaluate the accountability is the general target of auditing .

受托经济责任关系不一定必然产生审计，经济利益冲突才是审计产生的实质动因。

Modern audit resulted from the conflict of the economic profit .

独立审计的产生源于受托经济责任。

Independent auditing was originated from the trusted economic responsibility .

第一部分从受托经济责任出发，讨论注册会计师审计责任的理论基础。

The first part is the theory basis of the CPA auditing responsibilities .

现代审计的功能随着受托经济责任内容的不断拓展而拓展。

With the function of modern auditing economic responsibility of content and expand continuously expanding .

受托经济责任关系是审计产生和发展的首要前提。

Accountability relationship is the most important prerequisite for the emergence and development of audit .

公共受托经济责任与公共经济权力是对称的。

The author points out that the public accountability is the counterpart of public economic power .

财产的所有权和经营权的分离，产生了受托经济责任。

The seperation of owner 's rights and management 's rights leads to the economy responsibility .

因此，受托经济责任关系在人类进入奴隶制社会时便宣告诞生了。

Therefore , when the humanity entered the slavery society that economical responsibility relations then announced was born .

并根据受托经济责任和经济权力的对称性，厘清层级性经济权力和分项经济权力。

According to the symmetry of accountability and economic power , I draw a class economic power and item economic power .

在受托经济责任理论的指导下，高等学校内部审计工作二十年来取得了显著的成绩。

Directed by the theory of entrusted economic obligation , the audit work within colleges and universities has obtained great achievements .

内部审计是确保受托经济责任履行的治理机制，是公司治理结构的重要组成部分。

Internal auditing is governance mechanism to ensure the performance of the accountability , and also an important component for corporate governance .

公共机构是处理社会公共事务的组织，它受公众的委托对公共资源进行经营管理，承担公共受托经济责任。

Public institutions are the organization in charge of public issues . They were entrusted by the public to manage the public resources .

首先阐述了普通高校绩效审计工作的直接动力（受托经济责任）和新公共管理理论。

First the writer described the work of college performance audit of direct power ( accountability ) and the new public management theory .

为此，要强化审计的独立性，现行的受托经济责任目标要涵盖真实性、合法性和效益性。

To enhance the independence of audit , the present audit objectives of agency economic responsibility should incorporate factuality , legitimacy and efficiency .

第二部分，探讨在受托经济责任理论、公司治理结构理论及内部控制理论等理论的指导下，如何建立适合电力企业集团内部审计的理论体系。

Second part : Internal auditing is based on the accountability theory , company 's administration structure theory and inside control theory , etc.

作为审计体系的两大组成部分&内部审计和外部审计，都是基于受托经济责任的需要而产生和发展起来的。

Internal audit and external audit which are two parts of audit system come into being and develop on the basis of economical responsibility .

内部审计是基于受托经济责任的需要而产生和发展起来的，是经营管理分权制的产物。

Internal audit develops due to the need of economic responsibility of the entrusted party in enterprise . It is the result of decentralization of management .

内部审计是现代企业制度进一步完善的产物，其本质是确保受托经济责任的履行。

Internal audit is the product of improvement of the modern enterprise system , the essence of which is to ensure the implementation of entrusted economic responsibility .

公共选择理论、受托经济责任理论和以产出为导向的新公共管理理论是对财政教育支出进行绩效评价的理论基础。

The public choice theory , the economical responsibility theory and new public management theory guiding by outputs are the theoretical basis of educational expenditure performance assessment .

它的理论依据是，现代受托经济责任的一项重要内容是公司治理，内部审计理论与实务已随着公司治理的需求而产生巨大变革，呈现出一种现代内部审计的新态势。

The theoretical basis is that modern internal audit changes significantly with the demand of corporate governance , which is a vital component of modern accountability in a firm .

审计理论界所公认的审计产生的原因是由于受托经济责任关系形成，基于经济监督的需要而产生的。

It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision .

政府审计的根本目标在于保障和促进公共受托经济责任的全面有效履行，其在改善与提高政府治理效率方面应该发挥重要的作用。

The basic goal of government audit is to safeguard and promote the overall effective performance of public entrusted economic responsibility and it plays an important role in improving the efficiency of government governance .

以受托经济责任的发展为基础，笔者认为，风险导向内部审计的理论框架应包括以下主要内容：本质、假设、目标、功能、对象、约束条件以及基本方法。

Based on the development of accountability , the author points out the framework should include the following parts : nature , hypothesis , goal , function , object , constraint conditions and basic methods .

从受托经济责任观出发，分析了受托经济责任与问责的关系，笔者认为有受托责任关系就有问责的存在，有问责就必然存在受托经济责任。

From the accountability outlook , I analyze the fiduciary relationship between economic responsibility and responsibility-seeking . I think there is responsibility-seeking if the accountability exists , and there is bound to accountability on the responsibility-seeking .

蔡春教授（19912002）提出的受托经济责任观和审计控制观指出，审计是一种以确保受托经济责任之全面有效履行为目标的特殊的经济控制行为。

When putting forth his theories of accountability and audit control , Professor Cai Chun ( 1991,2002 ) pointed out that auditing is a special economic control practice to secure full and effective fulfilling of accountability .

本部分在文献回顾的基础上，结合受托经济责任观，分析了审计问责制的内涵特征及其产生的历史背景，进而厘清行政问责制与审计问责制的关系。

Based on literature review , combining accountability outlook , this section analyze the characteristics and the historical background of responsibility-seeking system of auditing and then clarify the relationship between the administrative responsibility-seeking system and audit responsibility-seeking system .

从受托经济责任观出发，根据系统论的观点，笔者认为受托经济责任是一个有结构的系统，是由责任人维、行为责任维和报告责任维组成的体系。

From accountability outlook , according to the system views , the writer thinks accountability is a structural system , which is a 3D system and constitute of person of responsibility and responsibility of conduct and responsibility of report .

利用经济学原理分析了注册会计师审计的产生，运用的学说包括受托经济责任说、代理论说、信息论说、保险论说、冲突论说等。

Firstly , economic theories were used to explain why the audit service appeared , the methods used are ranged from the scholarship of economic responsibility , of agency , of information science , of assurance science to confliction theory .