新疆财经 ›› 2023,Issue (1): 47-55.doi: 10.16716/j.cnki.65-10w30/f.2023.01.005

• 管理纵横 • 上一篇    下一篇

经济违规学论纲

郑石桥   

  1. 南京审计大学, 江苏 南京 211815
  • 收稿日期:2022-12-01 出版日期:2023-02-25 发布日期:2023-05-18
  • 作者简介:郑石桥(1964—),男,南京审计大学审计科学院教授,博士生导师,主要研究领域为审计理论与方法。
  • 基金资助:
    国家社会科学基金重点项目“突发公共事件政府审计研究”(20FJYA001)

An Outline of the Science of Economic Violation

ZHENG Shiqiao   

  1. Nanjing Audit University, Nanjing 211815, China
  • Received:2022-12-01 Online:2023-02-25 Published:2023-05-18

摘要:

文章主要从必要性、研究对象、研究内容、研究方法等方面阐述经济违规学的建构。建构经济违规学的必要性主要在于,经济违规的严酷现实呼唤深入系统地研究经济违规现象,同时现有学科又难以对经济违规现象开展深入系统的研究。经济违规学的研究对象是经济违规现象,它是经济主体违反现行有效经济法律法规、客观上危害社会、主观上有过错、未构成经济犯罪的经济行为。经济违规学的研究内容是研究对象的具体化,包括经济违规的现象、性质、后果及原因,以及经济违规的防控。经济违规学在学科性质上属于管理学门类,因此,其研究方法主要以管理学研究方法为主,包括规范研究、经验研究和案例研究。

关键词: 经济违规, 经济违规学, 经济违规学研究对象, 经济违规学研究内容, 经济违规学研究方法

Abstract:

This paper expounds the construction of science of economic violation from the aspects of the necessity, research object, research content and research methods of economic violation science. The necessity of constructing the science of economic violation has two aspects: one is that the harsh reality of economic violation calls for an in-depth and systematic study of economic violation, and the other is that it is difficult for existing disciplines to carry out in-depth and systematic studies on economic violation. The research object of economic violation is the phenomenon of economic violation, which is an economic behavior in which the economic entity violates the current economic laws and regulations, objectively endangers the society, has subjective fault, but does not constitute an economic crime. The research content of economic violation science is the materialization of the research object, which can be divided into two aspects, one is the phenomenon, nature, consequences and causes of economic violations, and the other is the prevention and control of economic violations. Economic violation science mainly belongs to the category of management in the nature of the discipline, so its research methods are mainly based on management research methods, including normative research, empirical research and case studies.

Key words: economic violation, economic violation science, research object of economic violation science, research content of economic violation science, research methods of economic violation science

中图分类号: