摘要
分析股东价值的评估方法 ,与所有者权益的区别 ,指出股东价值审计重要性及其与资产保值增值审计的区别 ,提出股东价值审计的主要内容和方法。
This article analyses the difference between the assessment methods and the owners' equity, points out the difference between audit for stockholder's value and audit for capital's inflation proof or increment, puts forward the main contents and methods of audit for stockholder's value
出处
《审计与经济研究》
北大核心
2003年第1期23-26,共4页
Journal of Audit & Economics
关键词
公司治理
股东价值
审计
企业
intension of stockholder's value
importance of audit for stockholder's value
contents and methods of audit for stockholder's value.