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随着经济的商品化、市场化,发展并完善社会审计成为社会主义市场经济发展的必然要求。本文就社会审计存在的客观必然性和价值作粗浅的论述。 一、社会主义市场经济条件下,社会审计存在的客观必然性 1.社会主义市场经济为社会审计的存在和发展创造了条件。市场经济的本质特征是打破一切限制,按市场的需要进行资源的合理配置、开发和利
With the commercialization of the economy and marketization, it is an inevitable requirement that the development and improvement of social auditing become the development of the socialist market economy. This article discusses the objective inevitability and value of social auditing. I. Objective Necessity of Social Auditing under the Condition of Socialist Market Economy 1. The socialist market economy has created the conditions for the existence and development of social auditing. The essential feature of the market economy is to break through all the restrictions and properly allocate resources according to the needs of the market.