论市场经济下审计的职能与作用[参照].docxVIP

文档收拾 | 学习参阅 collection of questions and answers 论商场经济下审计的功用与效果 【摘要】现在我国商场经济进入一个簇新的展开阶段，面对多方面的应战。审计作为商场经济操控活动的重要组成部分，已经成为我国商场经济系统中不行短少的有机组成部分。在树立和保护商场经济有序、健康方面起着非常重要的效果。我国商场经济的树立，也就自然而然的需求一个能与社会主义商场经济系统相适应的审计文明系统。 审计作为商场经济的自我束缚机制，已成为现代经济准则的重要组成部分。我国商场经济下的审计功用和效果是审计理论和实有必要知道正确认位的问题，是审计变革和展开的重要环节，是部分和单位健全内部操控，严厉财经纪律，改进运营办理，前进经济效益，保护财物安全完好的重要手法。现阶段我国的审计也阅历着蓬勃展开的进程，跟着各部分、单位的知道和要求的逐步前进，关于审计的功用也有多种观念，随之对其在商场经济下的效果也有了多种了解。 【关键词】 商场经济；审计；功用；效果 The Role and Function of The Audit under Market Economy 【Abstract】: Our market economy at present is stepping into a new developing stage and confronts many challenges. The audit is an important component of the controlling activities of market economy and has become indispensable part of our market economic system. It plays an important role for establishing a fair and well-ordered market economic system. The establishment of market economy system needs also an adaptive audit management system. The audit is as self-regulating mechanism of market economy and has become one important part of the modern economic system .The role and function of the audit under market economy is a question in audit theory and practice. It is an important step of the reform and development of the audit and an important means of improving the internal control system, enforcing economic discipline , improving management and administration , increas ing economic efficiency and protecting its asset whole in department or organization. Our audit is now growing vigorously .With improvement of knowledge of departments or units, more and more opinions about function and role of the audit appear. 【Keywords】: market economy;audit;function;role 目录 摘要..............................................................1 Abstract..........................................................2 目录............................................................. 3 审计的根本功用................................................ 4 （一）经济监督功用是审计的根本功用............................. 4 （二）经济鉴证功用......