| 基于历史唯物主义的审计本质再认识 |
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| 引用本文： | 朱雅珊.基于历史唯物主义的审计本质再认识[J].湖南财经高等专科学校学报,2009,25(4):96-98. |
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| 作者姓名： | 朱雅珊 |
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| 作者单位： | 苏州大学商学院,江苏,苏州,215021 |
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| 摘 要： | 历史唯物主义是分析问题、解决问题的强大工具。运用历史唯物主义观点，澄清理论界对审计本质的误解，建立审计本质的评判标准，依据评判标准对现有研究进行评析，并给出审计本质的全新解释。
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| 关 键 词： | 历史唯物主义 审计本质 社会属性 审计职能 |
Re-understanding of Auditing Essence from the Historical Materialism View |
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| ZHU Ya-shan.Re-understanding of Auditing Essence from the Historical Materialism View[J].Journal of Hunan Financial and Economic College,2009,25(4):96-98. |
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| Authors: | ZHU Ya-shan |
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| Institution: | Business School;Suzhou University;Suzhou Jiangsu 215021 |
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| Abstract: | Historical Materialism is a strong tool of analyzing problems and solving problems.From the historical materialism view,this paper clarifies the misunderstanding of auditing essence,builds the judging standard of auditing essence,then comments on existing research by the judging standard,and attempts to refine the auditing essence. |
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| Keywords: | historical materialism auditing essence social attribute auditing function |
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