摘要
目前,我国审计的独立性仍显不足。审计独立性不足的原因很多,应对症下药。强化审计独立性的关键出路在于平抑利益驱动、培育市场合理需求、着力提升职业道德、加大法治力度。
Chinese audit system is lacking in independence for many reasons.The keys to strengthening audit independence is to suppress benefit drive,cultivate rational demands of markets,develop professional morals and speed up rule by law.
出处
《闽江学院学报》
2010年第6期42-46,共5页
Journal of Minjiang University
关键词
审计
独立性
对策
audit
independence
tactics
