摘要
经济责任审计是一项具有中国特色的经济监督制度,是现代审计制度在中国的一种创新,其重要性日益突显。目前国内有关经济责任审计理论的研究不够系统和深入,难以有效地指导实践。本文拟对经济责任审计的定位、作用及其未来发展三方面问题做一些理论上的深层探讨和思考,以期丰富和充实经济责任审计的理论研究,为推动经济责任审计的健康发展提供一些理论支持。
Economic responsibility auditing is both an economic supervision system with Chinese cnaracterlsncs anu an innovation of modern auditing system in China, and its importance is increasing. But at present, the theory researching on it is still inadequate, which results in difficulties to guide the practice effectively. The paper is intended to make some deep discussions and considerations on the orientation, functions and future developments of economic responsibility auditing theoretically, in hope of enriching and substantiating the theory researches, and providing some theoretical supports to promote the healthy development of it.
出处
《审计研究》
CSSCI
北大核心
2007年第1期10-14,共5页
Auditing Research
关键词
经济责任审计
定位
作用
未来发展
economic responsibility auditing, orientation, function, future development
