基于历史唯物主义的审计本质再认识  

Re-understanding of Auditing Essence from the Historical Materialism View

作　　者：朱雅珊[1] 

机构地区：[1]苏州大学商学院,江苏苏州215021

出　　处：《湖南财经高等专科学校学报》2009年第4期96-98,共3页Journal of Hunan Financial and Economic College

摘　　要：历史唯物主义是分析问题、解决问题的强大工具。运用历史唯物主义观点,澄清理论界对审计本质的误解,建立审计本质的评判标准,依据评判标准对现有研究进行评析,并给出审计本质的全新解释。Historical Materialism is a strong tool of analyzing problems and solving problems. From the historical materialism view, this paper clarifies the misunderstanding of auditing essence, builds the judging standard of auditing essence, then comments on existing research by the judging standard, and attempts to refine the auditing essence.

关 键 词：历史唯物主义 审计本质 社会属性 审计职能 

分 类 号：F239[经济管理—会计学] B03[经济管理—国民经济]