中美民间审计准则的比较  

The Comparative Study of Social Auditing Standards in China and America

作　　者：于团叶[1] 

机构地区：[1]同济大学经济与管理学院会计系

出　　处：《同济大学学报（社会科学版）》2002年第2期67-71,82,共6页Journal of Tongji University:Social Science Edition

摘　　要：民间审计理论与实践明显地体现着国家的特色,不同国家的民间审计往往存在着差异。随着国际经济交往的扩展和深化,审计准则客观上又要求各国在民间审计事务处理上尽量采用国际上通行的作法,建立标准化、具有可比性的民间审计准则。美国对民间审计准则的发展起了非常重要的作用,本文试分析中美民间审计准则异同,以求对我国的民间审计发展有所借鉴和启发。As an economic management action, the social anditing is the outcome of certain social environments. The social auditing theories and practice obviously embody the country's characteristics. Different countries adopt different social auditing standards, but with the development of international economic association, all countries should try to establish normal and comparable social auditing standards. As America plays an important role in social auditing development, this article tries to analyse the difference and the similarity of the social auditing standards between in China and in America, and to draw lessons to promote our country's social auditing development.

关 键 词：民间审计准则 经济环境 法律环境 文化环境 

分 类 号：F239.43[经济管理—会计学]