| 会计监督与审计监督的不可替代性与互补性研究 |
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| 引用本文： | 刘友夫,许毅蒙,张利夫,黄岚.会计监督与审计监督的不可替代性与互补性研究[J].电力技术经济,2005,17(5):60-66. |
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| 作者姓名： | 刘友夫 许毅蒙 张利夫 黄岚 |
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| 作者单位： | 湖南省电力公司,湖南,长沙,410007 |
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| 摘 要： | 会计监督与审计监督虽然同属于经济监督体系,但是又有各自独立的体系,它们在经济监督中所产生的作用有所不同。本文从企业内部的角度探讨了会计监督与审计监督的不可替代性和互补性,明确了两者的关系,才能为企业内部开展经济监督提供可靠的依据。
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| 关 键 词： | 会计监督 审计监督 不可替代性 互补性 |
| 文章编号： | 1008-1682(2005)04-0060-07 |
| 修稿时间： | 2005年8月20日 |
Study on interchangeability and complementary between Accounting Supervision and Auditing Supervision |
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| LIU You-fu,Xu Yi-meng,ZHANG Li-fu,HUANG Lan.Study on interchangeability and complementary between Accounting Supervision and Auditing Supervision[J].Electric Power Technologic Economics,2005,17(5):60-66. |
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| Authors: | LIU You-fu Xu Yi-meng ZHANG Li-fu HUANG Lan |
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| Abstract: | Although accounting supervision and auditing supervision belong to the same economic supervision system,they have their own independent systems and have different roles to play in economic supervision.This paper discusses inter- changeability and complementary between accounting supervision and auditing supervision from internal business view.The relationship between these two supervisions is defined and thus provides a reliable basis for internal economic supervision of enterprise. |
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| Keywords: | accounting supervision auditing supervision interchangeability complementary |
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