| 新旧社会审计规范的可拓分析 |
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| 引用本文： | 孙永强,王振雷.新旧社会审计规范的可拓分析[J].上海立信会计学院学报,2006,20(6):12-17. |
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| 作者姓名： | 孙永强 王振雷 |
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| 作者单位： | 华东理工大学信息科学与工程学院,上海,200237 |
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| 摘 要： | 文章基于可拓学的集合理论和逻辑推理,通过全面分析社会审计规范与企业运营规则的矛盾问题,解析了经济条件的蕴含规则,社会审计规范的可扩性变革,及其同企业运营规则的相关网与发散演进和二者互动转换与矛盾解决,以共轭对理论分析了社会审计规范与企业运营规则的动态目标和形式必然,最终形成了社会审计规范发展目标的认识。
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| 关 键 词： | 可拓 社会审计 规范 规则 |
| 文章编号： | 1009-6701(2006)06-0012-06 |
| 收稿时间： | 09 25 2006 12:00AM |
| 修稿时间： | 2006年9月25日 |
Extensive Analysis of the Old and New Standard in Social Audit |
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| SUN Yong-qiang,WANG Zhen-lei.Extensive Analysis of the Old and New Standard in Social Audit[J].Journal of Shanghai Lixin University of Commerce,2006,20(6):12-17. |
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| Authors: | SUN Yong-qiang WANG Zhen-lei |
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| Institution: | The Faculty of Information Science and Engineering, East China University of Science and Technology, Shanghai 200237, China |
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| Abstract: | Based upon the assemble theory and logical reason of extenics, this paper analysis the conflict between the social audit norm and enterprise operating - rule completely, such as the contain ability in economic factors, extensive reform in social audit, the related net, divergent tree and the interaction conversion between the former two, and its self - contradict solution. It presents the dynamic target and formal inevitability of the social audit norm and enterprise operating - rule upon the conjugant pair theory. At last, it reaches the cognition of the developmental purpose in social audit. |
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| Keywords: | extenics social audit code standard |
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