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论中国审计资源配置方式的特殊性及其优化
引用本文:张庆龙. 论中国审计资源配置方式的特殊性及其优化[J]. 现代财经, 2006, 26(12): 47-52
作者姓名:张庆龙
作者单位:天津财经大学商学院,天津300222
摘    要:审计资源配置的目标以社会需求为导向,以效益性为核心。审计资源配置的方式应是计划与市场相结合。并从宏观与微观两个层面,制定审计资源配置的具体优化措施。

关 键 词:审计资源配置  配置方式  配置优化
文章编号:1005-1007(2006)12-0047-06
收稿时间:2006-05-10
修稿时间:2006-05-10

Research on the Particularity of Auditing Resources Allocation and its Optimization
Zhang Qinglong. Research on the Particularity of Auditing Resources Allocation and its Optimization[J]. Modern Finance and Economics(Journal of Tianjin University of Finance and Economics), 2006, 26(12): 47-52
Authors:Zhang Qinglong
Abstract:This article expatiate the objectives and principles of auditing resources allocation which is based on social demands and the core is economic. The auditing allocating behavior should be the combination of market allocation and government adequate regulation. Then we start from the macro and micro allocation~ expatiate the optimal auditing allocation behaviors.
Keywords:Auditing resources allocation    Behavior of allocation   Optimal allocation
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