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  审计与经济研究
       Audit & Economy Research
主办：  南京审计学院
周期：  双月
出版地：江苏省南京市
语种：  中文
开本：  大16开

ISSN 1004-4833
CN 32-1317/F
邮发代号 28-255

曾用南京审计学院学报
创刊年：1985
中国期刊网来源刊
2004版核心期刊
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审计与经济研究
2005年03期
目 录
固定资产投资审计的现状和对策
Present Situation and Counter-measures for Fixed Asset Investment Audit		廖洪,陈波
开展政府效益审计必要性和对策的新思维
An Analysis of Necessity and Counter-measures for Government Benefit Audit		孙文基
基于“特种审计制度”的“廉政审计”研究
A Study of "The Honest Auditing"Based on "The Special Auditing System"		郭强华
论政府审计问责制
Research on the Responsibility-seeking Mechanism of Government Auditing		张灵芝
管理审计中效率性计量的一种有效方法——数据包络分析
A Method of Efficiency Measuremnt in Management Auditing:Data Envelopment Analysis		黄金枝,冯英浚,孙佰清,郑坚
审计师聘任机制改革与审计独立性保持
Reform of Auditor Engaging Mechanism and Auditor Independence		雷光勇,李淑君
基于激励约束机制提高CPA审计质量的研究
Improving CPA Audit Quality Based on the Mechanism of Incentive and Restrain		李瑛,廖建明
会计师事务所低价招揽客户行为的经济学分析
An Economic Analysis on Accountant Firm＇s Low-balling Behavior		李国富,郑鑫成,李红宇
试论寿险公司开展内部审计工作的重点与方法
Keys and Methods for Internal Audit in Life Insurance Company		孙敏
非现场审计的实现方法研究
Study on the Realization Method of Off-site Audit		王会金,陈伟
持续审计:梦想与现实
Continuous Audit: Dream and Reality		林琳
县级审计机关加快实行预算审签制度的几点思考
Reflections on the Budget Audit Countersign in Audit Institutions at the Count-level		徐建龙
实行审计结果公告制度下审计风险的防范
Prevention of Audit Risks under the Result-releasing System		吴碧娥
几种费用的会计处理变化及审计程序
Accounting Disposition of Expenses and Its Audit Strategy		姜玉勇,刘火旺
会计本质和会计学学科性质探索——会计会计论
Exploring Accounting Essence and Accounting Disciplinary Characteristics -"accounting is accounting" theory		叶友
低值易耗品及包装物核算制度之改进
Improvement on Calculation System of Low-value Consumption Goods and Package		彭鹏翔
应收债权融资性质及其核算的改进
Character and Improvement on Accounting Method in Financing Creditor＇s Rights Receivable		谭立
资产减值会计对信息可靠性的影响及对策
Impact of Impairment Assets Accounting on Information Reliability and Its Solutions		温美琴
隐性产业与政府规制的经济学分析
An Economic Analysis on Recessive Industry and Government Regulation		尹平
我国华东地区省市区域竞争力的因子分析评价研究
The Factors Model Evaluation on Regional Competitiveness in East China		朱顺泉
我国非营利组织融资“脆弱性”及相机治理
Funding Fragility of Non-profit Organizations and Its Contingent Governance in China		王锐兰,刘思峰
IPO询价制度存在的弊端及修补机制
The Deficiency and Corresponding Remedy Mechanism of IPO Pricing Inquiry System		阚京华
我国新股发行定价市场化改革与各投资主体行为的博弈分析
IPO Pricing Inquiry System Reform and Game Analysis on the Behavior of Investment Entities		何问陶,黄莹
支农政策调整对农业信贷资金运行的影响与对策
Impact of Adjustment in Pro-agricultural Policy on the Operation of the Agricultural Credit and Its Solutions		淮安市农村金融学会课题组
我国上市公司股权结构与股利政策关系的实证研究
An Empirical Study on the Relationship of Ownership Structure and Dividend Policy of Listed Companies in China		朱明秀
多元化与公司价值文献综述
A Documentary Review of Diversification and Corporate Value		邵军,余佳群,张秀峰
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