| 对我国审计环境的思考 |
| |
| 引用本文： | 钱峰.对我国审计环境的思考[J].南京林业大学学报(人文社会科学版),2008,8(2):99-102. |
| |
| 作者姓名： | 钱峰 |
| |
| 作者单位： | 江苏省南京市公路管理处,江苏,南京,210008 |
| |
| 摘 要： | 分析了我国审计环境的现状，剖析了我国审计环境中存在的挂靠制遗留、社会对审计认识不足、社会审计信誉危机、审计队伍人才缺乏、会计环境现状不够理想等问题，提出必须加强行业监管，完善执业规范体系，净化会计行为环境，提高会计信息质量，继续推进会计师事务所体制改革，设立审计委员会，实行永续聘任制和加强人才培养，从而优化我国的审计环境。
|
| 关 键 词： | 中国 审计环境 审计信誉 审计质量 |
Reflections on Auditing Environment in China |
| |
| QIAN Feng.Reflections on Auditing Environment in China[J].Journal of Nanjing Forestry University(Humanities and Social Sciences Edition),2008,8(2):99-102. |
| |
| Authors: | QIAN Feng |
| |
| Institution: | QIAN Feng (Municipal Division of Highway Management, Nanjing 210008, China) |
| |
| Abstract: | Based on the analysis of the current auditing environment, the paper probes into the problems, such as the insufficient social awareness, the credit crisis of auditing, and so on. Finally some countermeasures are put forward to optimize the auditing environment in China. |
| |
| Keywords: | China auditing environment auditing credit auditing quality |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
