摘要
我国审计理论研究的历程可分为3个阶段,主要成就体现在财务审计、经济效益审计、审计新领域等方面,但仍存在理论基础薄弱、缺乏整体性与系统性、特色研究较少等问题。因此应在研究主体方面发挥政府的引导作用和发挥审计职业团体的推动作用、加强理论研究者与实务工作者之间的沟通、培育审计理论学派,在研究内容方面注意处理好主体理论与新兴理论、现实性与前瞻性、理论引进与理论创新的关系,在研究方法方面做到规范法与实证法的统一。
The process of audit theory research is divided into three stages in our country.There are main achievements on the finance audit,the economic performance audit and the new audit realm etc.But there are many problems,such as weak theory foundations,lacking the wholeness and system,little special study etc.Therefore we should develop the governmental leading function and the audit profession group at the study subject.We should reinforce the communication between theory researchers and auditors,and should develop the audit theory group.And we should pay attention to handle the relation between subject theory and new theory,reality and future,introducing the theory and creating the theoryon the research content,and unify the standard and concrete in the research means.
出处
《青岛科技大学学报(社会科学版)》
2004年第2期38-41,共4页
Journal of Qingdao University of Science and Technology(Social Sciences)
关键词
审计理论研究
回顾
评价
audit theory research
review
evaluation