“一带一路”建设审计:动因、框架与趋势

发布时间：2018-04-16 20:09

  本文选题：“一带一路”建设审计 + 动因　； 参考：《财会月刊》2017年27期

【摘要】：以"控制论"为理论基础探讨治理与审计的关系,并基于关系治理属性研究了"一带一路"建设审计的信任动因、框架与发展趋势。结果表明:"一带一路"建设审计的动因和目标都是信任;"一带一路"建设审计系统各个要素的确定应该容纳利益相关方的不同权益以实现信任;"一带一路"建设审计系统是一个趋向"规则治理下的审计"的动态系统。
[Abstract]:Based on the theory of "cybernetics", this paper discusses the relationship between governance and audit, and studies the trust motivation, framework and development trend of "Belt and Road" construction audit based on the property of relationship governance.The results show that the motivation and goal of "Belt and Road" construction audit is trust; the determination of each element of "Belt and Road" construction audit system should include the different rights and interests of stakeholders to realize trust;Audit system is a dynamic system that tends to "audit under the rule of governance".
【作者单位】： 淮海工学院商学院;
【分类号】：F239.4
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本文编号：1760400