学术
国际标准刊号：ISSN 1004-4833
国内统一刊号：CN 32-1317
摘 要:
审计资源整合是一项复杂的资源配置活动，必须从全局角度规划和设计审计资源整合的方向和路径。审计资源整合的必然选择是：以建立审计资源库为契机，协调与其他监管部门的相互关系，系统整合审计领域的信息资源，打造互动的交流平台。[著者文摘]
文章出处:
《审计与经济研究》-2007年22卷4期 -22-26页
Economy & Audit Study
分 类 号:
文献标识码:
A
文章编号:
1004-4833（2007）04-0022-05
[参考文献]
Integration and Use of Government Audits Resources
MA Yu-zhen （School of Accounting, Guangdong Business College, Guangzhou 510302, China）
Abstract:
To integrate audit resources is a complicated activity of resources allocation which should be considered from an overall point of view in its direction and path. Then to establish the audit resources bank, to coordinate with the other watchdog departments, to integrate the information in the field of audit and to create a interactive and communicative platform is a rational choice in such integration.[著者文摘]
Key words:
government audit; audit resources ; integration; use
收稿日期: 2007-05-06
修订日期: 2007-06-19
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