建立与社会主义市场经济体制相适应的审计组织体系  

Build the System of Auditing Organizations Compatible with the Socialist Market Economy System

作　　者：王立新 

出　　处：《中山大学学报（社会科学版）》1998年第S1期57-69,共13页Journal of Sun Yat-sen University(Social Science Edition)

摘　　要：本文在研究市场取向改革所带来的社会经济权责结构变动的基础上，依据新经济体制对审计的要求，揭示出我国审计组织体系的目标模式———国家审计、社会审计和内部审计独立并存、协调发展。Abstract Based on the study of the changes in the social economic structure of right obligation under socialist market economy,and taking into account the demands of the new economic system,this article brings to light the model system of auditing organizations,which consists of three parts,namely,state auditing,international auditing and social auditing,and these parts are independent to each other,but coordinate in development and complement each other.

关 键 词：社会主义市场经济体制 审计组织体系 

分 类 号：F121[经济管理—世界经济] F239.2