摘要
文章论述了影响我国社会审计独立性的４个环境因素：分配体制、监督体制、审计地位、历史文化传统，并对建设新型的社会审计环境提出了对策。
This paper discusses the four environmental factors affecting China’s socia1 audit independence; distribution system,supervision system,audit status and historica1 cu1ture tradition. Further,countermeasures are put forward on how to construct the new social audit environment.
出处
《西南农业大学学报（自然科学版）》
CSCD
1998年第1期55-57,共3页
Journal of Southwest Agricultural University
关键词
对策
社会审计
独立性
环境因素
counter measures
/social audit
independence
environmental factors
