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基于IT技术的社会保障基金连续审计探析 被引量:1

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摘要 本文从连续审计的角度来研究社会保障基金审计,包括社保基金连续审计的目标及系统的逻辑结构分析,社保连续审计的主要内容及实施步骤等几个方面。对连续审计及其在社保基金中的运用作了初步的探索。
出处 《新会计》 2009年第1期51-54,共4页 Modern Accounting
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