| "免疫系统"视角下农村集体经济审计的发展困境与化解对策 |
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| 引用本文： | 陈建萍. "免疫系统"视角下农村集体经济审计的发展困境与化解对策[J]. 财经论丛, 2010, 0(6): 77-83. DOI: 10.3969/j.issn.1004-4892.2010.06.012 |
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| 作者姓名： | 陈建萍 |
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| 作者单位： | 温州大学商学院,浙江,温州,325035 |
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| 基金项目： | 浙江省审计厅立项课题(09N043) |
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| 摘 要： | 审计免疫系统说,拓宽了审计理论研究和实践发展。农村集体经济审计的研究和实践仍相对滞后和薄弱。本文基于审计免疫系统的角度,认为免疫系统的运行机制由三个因子构成,分别是认知、防御和强化;试图从审计需求、审计执行力度、审计效用、审计职能等几个方面来剖析农村审计的发展困境,并提出相应的化解对策。
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| 关 键 词： | 审计免疫系统说 农村集体经济审计 发展困境 化解对策 |
A Dilemma of China's Rural Collective Economic Auditing and the Countermeasure Under the Perspective of the Immune System |
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| CHEN Jian-ping. A Dilemma of China's Rural Collective Economic Auditing and the Countermeasure Under the Perspective of the Immune System[J]. Collected Essays On Finance and Economics, 2010, 0(6): 77-83. DOI: 10.3969/j.issn.1004-4892.2010.06.012 |
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| Authors: | CHEN Jian-ping |
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| Affiliation: | CHEN Jian-ping(Business School,Wenzhou University,Wenzhou 325035,China) |
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| Abstract: | The immune system on audit has widened auditing theorical research and practical development.The rural collective economic audit of research and practice remains relatively lagging and weak.The paper holds that there are three factors composing the operation mechanism of the immune system that are cognition,defense and reinforce ment.Based on analyzing the dilema of the rural collective economic auditing development from several aspects,such as audit requirements,audit executive power,auditing utility and a... |
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| Keywords: | the immune system rural collective economic audit dilemma countermeasure |
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