天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

中國古代審計(jì)方法方式考論

發(fā)布時(shí)間:2018-06-08 18:31

  本文選題:審計(jì)史 + 古代審計(jì)方法 ; 參考:《審計(jì)研究》2017年03期


【摘要】:中國古代審計(jì)方法主要有查賬法、查詢法、比較分析法、詳查法、抽查法等,審計(jì)方式主要有就地審計(jì)和送達(dá)審計(jì),定期審計(jì)和不定期審計(jì),以及事前審計(jì)、同時(shí)審計(jì)和事后審計(jì)等。從總體上看,古代審計(jì)方法方式還是較完備的,并與經(jīng)濟(jì)水平相適應(yīng),在審計(jì)工作中發(fā)揮了應(yīng)有的作用。綜觀古代審計(jì)方法、方式發(fā)展,可見社會經(jīng)濟(jì)的發(fā)展和政府對國家財(cái)經(jīng)活動監(jiān)督的需要是審計(jì)方法、方式進(jìn)步的主要驅(qū)動力,而古代審計(jì)方法、方式的進(jìn)步是審計(jì)發(fā)展的重要標(biāo)志。其對當(dāng)代的啟迪是:目前,全球正在逐漸步入知識經(jīng)濟(jì)、信息化和網(wǎng)絡(luò)化時(shí)代,審計(jì)方法、方式必須與時(shí)俱進(jìn),開拓創(chuàng)新,跟上時(shí)代的步伐,以應(yīng)對知識經(jīng)濟(jì)、信息化和網(wǎng)絡(luò)化大數(shù)據(jù)對審計(jì)的挑戰(zhàn)。
[Abstract]:The methods of auditing in ancient China mainly include auditing, inquiry, comparative analysis, detail checking, random checking, etc. The audit methods mainly include local audit and service audit, periodic audit and occasional audit, and prior audit. At the same time audit and ex post audit, etc. On the whole, the ancient auditing method is relatively complete and suitable to the economic level, and has played a due role in the audit work. Looking at the development of ancient auditing methods and methods, it can be seen that the development of social economy and the government's need for supervision of state financial and economic activities are the main driving forces for the progress of audit methods, while the ancient auditing methods, The progress of the way is an important sign of audit development. At present, the world is stepping into the era of knowledge economy, information technology and network. The auditing methods and methods must keep pace with the times, blaze new trails and keep up with the pace of the times in order to cope with the knowledge economy. Information and network big data challenge to audit.
【作者單位】: 江西財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;
【基金】:國家社會科學(xué)基金重大項(xiàng)目“中國古代管理思想通史”(項(xiàng)目批準(zhǔn)號:13&2D081)研究成果之一
【分類號】:F239.22

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 方寶璋;;略論中國古代審計(jì)文化[J];現(xiàn)代審計(jì)與經(jīng)濟(jì);2006年05期

2 任德起;古代審計(jì)趣話[J];中州審計(jì);1995年06期

3 ;[J];;年期

相關(guān)重要報(bào)紙文章 前2條

1 江西財(cái)經(jīng)大學(xué)會計(jì)學(xué)院 郭華平;中國古代審計(jì)思想略論[N];光明日報(bào);2007年

2 方寶璋;中國古代審計(jì)史的分期[N];光明日報(bào);2003年



本文編號:1996768

資料下載
論文發(fā)表

本文鏈接:http://www.sikaile.net/jingjilunwen/sjlw/1996768.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶1629b***提供,本站僅收錄摘要或目錄,作者需要刪除請E-mail郵箱bigeng88@qq.com