| 网络时代的审计创新 |
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| 引用本文： | 范年茂,余春宏.网络时代的审计创新[J].山西财经大学学报,2003,25(3):84-85. |
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| 作者姓名： | 范年茂 余春宏 |
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| 作者单位： | 山西财经大学,山西,太原,030012 |
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| 摘 要： | 结合网络时代的企业经营管理模式和会计模式 ,探讨了审计对象、审计技术和审计业务的创新 ,认为网络经济时代将出现电子商务审计、会计信息化审计和网站审计等多种审计类型。
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| 关 键 词： | 网络经济 电子商务审计 会计信息化审计 网站审计 |
| 文章编号： | 1007-9556(2003)03-0084-02 |
| 修稿时间： | 2003年4月26日 |
Auditing Innovation in Webonomic Age |
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| FAN Nian-mao,YU Chun-hong.Auditing Innovation in Webonomic Age[J].Journal of Shanxi Finance and Economics University,2003,25(3):84-85. |
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| Authors: | FAN Nian-mao YU Chun-hong |
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| Abstract: | In the light of the features of the business management form and the accounting form in webonomic age, the essay discusses about the innovation of auditing objects, auditing techniques and auditing business, suggesting that in webonomic age, there will appear more kinds of auditing such as auditing to E-business, auditing to accounting computerization, auditing to websites, and etc. |
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| Keywords: | webonomics auditing to E-business auditing to accounting computerization auditing to websites |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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