摘要
当前,独立审计面临着严重的诚信危机。究其原因,主要在于我国经济制度安排、法律法规建设和职业道德建设未能跟上时代的要求。经济的发展和社会的稳定要求国家应加快有关方面的调整和建设。
At present, independent auditing practice is facing a credibility crisis. The major causes are that the financial and accounting systems, the legal system and the code of professional honesty fail to keep pace with the times. It is necessary for the state government to accelerate the adjustment and construction of these systems so as to further develop economy and stabilize society.
出处
《内蒙古师范大学学报(哲学社会科学版)》
2003年第4期37-40,共4页
Journal of Inner Mongolia Normal University:Philosophy and Social Sciences Edition
关键词
独立审计
经济制度建设
法律法规建设
职业道德建设
independent auditing
construction of financial and accounting systems
construction of the legal system
establishing the code of professional honesty