| 论我国独立审计诚信的制度建设 |
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| 引用本文： | 曹霞.论我国独立审计诚信的制度建设[J].内蒙古师范大学学报(哲学社会科学版),2003,32(4):37-40. |
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| 作者姓名： | 曹霞 |
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| 作者单位： | 内蒙古师范大学,政治经济系,内蒙古,呼和浩特,010022 |
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| 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。
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| 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 |
ON THE ESTABLISHMENT OF CHINA'S CREDIBILITY MECHANISM FOR INDEPENDENT AUDITING |
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| CAO Xia.ON THE ESTABLISHMENT OF CHINA''''S CREDIBILITY MECHANISM FOR INDEPENDENT AUDITING[J].Journal of Inner Mongolia Normal University (Philosophy & Social Science),2003,32(4):37-40. |
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| Authors: | CAO Xia |
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| Abstract: | 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. |
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| Keywords: | independent auditing construction of financial and accounting systems construction of the legal system establishing the code of professional honesty |
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