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以前人们大多把财务、会计、审计视作独立的学科,而没有或甚至很少将三者作为一个整体来进行研究,也没有认识到三者的协同作用。本文拟就三者共同研究的逻辑起点作以下探讨,以期对财务、会计、审计的整合有所帮助,最大限度地发挥三者的协同作用。一、共同研究的必要性20世纪80?
In the past, most people regarded finance, accounting and auditing as independent disciplines, without or even rarely studying the three as a whole, nor did they realize the synergy of the three. This article intends to discuss the logical starting point of the three studies together in the hope of helping the integration of finance, accounting and auditing and maximizing the synergy of the three. First, the need for joint research in the 20th century 80?