| 新制度经济学视角下的审计动因研究 |
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| 引用本文： | 周莉.新制度经济学视角下的审计动因研究[J].科技创业月刊,2009(7):35-37. |
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| 作者姓名： | 周莉 |
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| 作者单位： | 武汉科技大学管理学院,湖北,武汉,430081 |
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| 摘 要： | 利用新制度经济学的基本理论来探宄审计动因,将从根源上认识审计本质、审计假设等审计理论问题,从而有助于构建一个完整的审计理论结构体系.因此,分析现代审计动因具有重要的理论意义和实际价值.在评价目前较为流行的几种审计动因论的基础上,结合新制度经济学对现代审计动因作进一步探究,以期对审计理论体系的构建有所助益.
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| 关 键 词： | 新制度经济学 审计动因 体系构建 产权动因 |
Study on the Auditing Motive under the New Institutional Economics |
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| Zhou Li.Study on the Auditing Motive under the New Institutional Economics[J].Pioneering With Science & Technology Monthly,2009(7):35-37. |
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| Authors: | Zhou Li |
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| Abstract: | Using the basic theory of new institutional economics to study the theory of auditing motive,it will recognize the audit theory questions such as the nature of the auditing and audit assumptions,thereby helping to establish a complete audit theory system.Therefore,the analysis of modern audit driving forces have great theoretical significance and practical value.This article studies modern auditing motive combing the new institutional economics on the basis of evaluating several auditing motives theory,and ... |
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| Keywords: | new institutional economics auditing motive system construction property motive |
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