本文選題：“一帶一路”建設(shè)審計(jì) + 動(dòng)因��； 參考：《財(cái)會(huì)月刊》2017年27期

【摘要】：以"控制論"為理論基礎(chǔ)探討治理與審計(jì)的關(guān)系,并基于關(guān)系治理屬性研究了"一帶一路"建設(shè)審計(jì)的信任動(dòng)因、框架與發(fā)展趨勢(shì)。結(jié)果表明:"一帶一路"建設(shè)審計(jì)的動(dòng)因和目標(biāo)都是信任;"一帶一路"建設(shè)審計(jì)系統(tǒng)各個(gè)要素的確定應(yīng)該容納利益相關(guān)方的不同權(quán)益以實(shí)現(xiàn)信任;"一帶一路"建設(shè)審計(jì)系統(tǒng)是一個(gè)趨向"規(guī)則治理下的審計(jì)"的動(dòng)態(tài)系統(tǒng)。
[Abstract]:Based on the theory of "cybernetics", this paper discusses the relationship between governance and audit, and studies the trust motivation, framework and development trend of "Belt and Road" construction audit based on the property of relationship governance.The results show that the motivation and goal of "Belt and Road" construction audit is trust; the determination of each element of "Belt and Road" construction audit system should include the different rights and interests of stakeholders to realize trust;Audit system is a dynamic system that tends to "audit under the rule of governance".
【作者單位】： 淮海工學(xué)院商學(xué)院;
【分類(lèi)號(hào)】：F239.4
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本文編號(hào)：1760400