摘要
本文通过对我国自愿性审计需求市场缺失的具体原因分析,提出在目前情况下,培育自愿性需求市场的关键环节,完善公司治理结构,展开产权制度改革,完善法律制度等具体措施,以增强高质量独立审计的自愿性市场需求。
This paper puts forward key links of cultivating voluntary demand market under current circumstances to perfect corporation governance structure, launch reform of property right system, perfect specific measures of legal system and enhance voluntary market demand of high - quality independent audit by analyzing specific reasons of demand market lack of our country＇s voluntary audit.
出处
《技术经济》
2006年第6期75-78,共4页
Journal of Technology Economics
