摘要
系统论的出现使人类的思维方式发生了深刻的变化。系统审计适应了建设项目经济活动特点和投资审计发展的必然要求,系统审计整体性、联系性、层次性原则为深化建设项目投资审计提供了思路和方法。
The emergence of system theory makes the thinking method of mankind changing deeply. Nowadays, audit organizations face the new challenges that need the evolution of homologous theories and technique methods; it means the evolution from traditional audit to system audit. Using of system audit is also the objective demand of construction project＇s economic activities characteristics and the inevitable request for the development of investment audit. The integrated, connectional and multi-level principles of system audit provide new ways to perfect investment audit of construction project.
出处
《经济与管理》
2007年第3期51-54,共4页
Economy and Management
关键词
系统论
系统审计
建设项目
投资审计
system theory
system audit
construction project
investment audit
