基于经济周期发展的审计制度研究问题综述  

Summary Research of the Auditing System Based on the Development of the Economic Cycle

作　　者：徐向真[1] 

机构地区：[1]济南大学,山东济南250022

出　　处：《兰州商学院学报》2010年第3期106-109,共4页Journal of Lanzhou Commercial College

基　　金：山东省软科学项目(2008RKB096);济南大学博士基金项目(xbs0804);济南大学社科基金X0914和X0948的阶段性成果

摘　　要：本文主要讨论了审计制度与经济周期的含义。首先该文对于前期产生的审计制度研究的成果进行了综述与评价,在此基础上提出在审计制度研究的过程中应考虑引入经济周期的意义,最后讨论了在经济周期背景下需要进一步研究的问题。This paper focuses on the meaning of audit system and the economic cycle.It first gives the reviews and evaluation on results of the research work on audit system done by the domestic and foreign researchers.And then it introduces the concept of the economic cycle into the research of the audit system.Finally,it discusses the need for further research in the context of the economic cycle.

关 键 词：经济周期 审计制度 研究问题 

分 类 号：F239[经济管理—会计学]