摘要
审计资源配置的目标以社会需求为导向,以效益性为核心。审计资源配置的方式应是计划与市场相结合,并从宏观与微观两个层面,制定审计资源配置的具体优化措施。
This article expatiate the objectives and principles of auditing resources allocation which is based on social demands and the core is economic. The auditing allocating behavior should be the combination of market allocation and government adequate regulation. Then we start from the macro and micro allocation~ expatiate the optimal auditing allocation behaviors.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第12期47-52,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
天津市教委纵向课题<国家审计资源优化配置与利用研究>阶段性研究成果
关键词
审计资源配置
配置方式
配置优化
Auditing resources allocation
Behavior of allocation
Optimal allocation
