摘要
通过从产权经济学角度对审计关系层面和审计理论体系要素进行剖析,指出产权动因贯穿于审计理论体系各要素中。因此,应以产权动因论为逻辑起点,构建审计理论体系新模式。
By analyzing the audit relationship aspect and audit theory system factor from the Angle of property right Economics, the paper indicates that property rights driving forces theory exist throughout all the factors of audit theory system. So we should restructure a new audit theory system using the property rights driving forces theory as a logic starting point.
出处
《财经理论与实践》
CSSCI
北大核心
2009年第6期74-78,共5页
The Theory and Practice of Finance and Economics
关键词
产权动因论
逻辑起点
审计准则
审计理论体系
Property rights driving forces theory
Logic starting point
Auditing standards
Audit theory system
