中文摘要：

为了进一步深化审计理论研究,更好地推动审计事业的科学发展,当前我们亟需研究并逐步构建起国家审计理论框架（结构）。国家审计理论框架是指国家审计理论系统内部各组成要素之间相互联系、相互作用的方式或秩序,亦即国家审计理论系统内部各要素之间的排列与组合形式。本文在分析了审计理论框架的涵义及其模式多样性的基础上,以公共受托经济责任为理论原点,构建了以＂审计本质理论＂、＂审计假设理论＂、＂审计目标理论＂等十大理论板块为组成要素的圈层结构式国家审计理论框架,继而对中国特色的国家审计理论框架进行了初步的探讨。我们认为,＂中国特色＂主要表现为中国特有的政治、经济、法律、文化和历史等环境因素对国家审计理论框架中其他要素形成的独特影响上。

英文摘要：

In order to further deepen the audit theory research and to better promote the scientific development of auditing, nowadays we should study and gradually build up the state audit theoretic framework （structure）. The state audit theoretic framework is the way in which the elements of the state audit theoretical system interrelated, namely the permutation and combination of the elements. In this paper, based on analyzing the implication and diversity of audit theoretic framework, we build a layer-structured state audit theoretic framework on the theoretical origin of public accountability. This layer-structured theoretic framework consists of ten elements such as audit essence theory, audit hypothesis theory, audit objective theory, etc. Then, we discuss the state audit theoretic framework＇s Chinese characteristics, and we suppose that the Chinese characteristics mainly reflected in the unique influences of China environmental factors, such as political, economic, legal, culture and history.