社会主义市场经济环境与社会审计

Socialism Market Economy Invironment and Social Audit

随着我国社会主义市场经济体系的逐步完善,社会审计的作用越来越重要。本文在回顾我国社会审计发展历史的基础上,阐述了社会主义市场经济与社会审计之间的关系,并从转变观念认识、健全现代企业制度、强化审计法规建设、建立注册会计师职业道德考核机制等方面对确立社会审计的主体地位,实现社会审计的持续发展提出了建议。

With the progress of socialism market economy, social audit becomes more and more important. The paper discusses relation between market economy and social audit based on China＇ s social audit history and gives suggestions on realizing sustainable development in social audit by analyzing changing ideas, promoting modem busi- ness system.