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社会效益审计有两个问题是解决:(1)究竟什么叫“社会效益”?这是一个概念问题。(2)按照我们理解,审计无非是一种对会计责任人已定(assert)、评定(assess)、判定(identity)的事实。由独立的审计人员根据证据、客观地予以重认定、重评定、重判定的工作。那末,会计实体的社会效益的高低,又该怎样认定、评定、判定呢?这就有一个社会效益用什么标准来认定的问题。本文试图就这两个问题谈谈看法,很不成熟。什么叫社会效益?我认为,“社会效益”这个词是用来专指一个会计实体的社会存在价值。社会效益问题要解决的是:从社会上看,这个会计实体有无存在的价值?有多大存在价值?
There are two problems in social benefit auditing: (1) What is “social benefit”? This is a conceptual issue. (2) According to our understanding, the audit is nothing more than a fact that has been asserted, assessed, and identified by the person responsible for accounting. An independent auditor shall re-affirm, reassess, and re-evaluate the work based on evidence and objectively. Then, how should the accounting entity’s social benefits be determined, assessed, and judged? This has a question of what criteria society should use to identify problems. This article attempts to talk about these two issues and is immature. What is social benefit? I think the term “social benefits” is used to specifically refer to the social existence value of an accounting entity. The social benefit question is to solve: From the social point of view, does this accounting entity have the existence value? How much existence value does it have?