期刊论文

中文

长沙理工大学学报(社会科学版)

1672-934X

2009

24

2

12-17,66

10.16573/j.cnki.1672-934x.2009.02.027

国家社科基金项目“社会审计系统柔性机理与应用策略研究”（项目编号：08BJY026）资助.

本校为第一机构

文章以社会审计系统的运行过程和结果为研究对象,运用柔性理论、系统论和整合理论与方法,界定了社会审计系统柔性的内涵;论述了社会审计柔性特征;分析了社会审计系统柔性的经济后果--社会审计系统柔性效应.旨在丰富和拓展社会审计系统柔性理论,为强化审计监管及其有效应对当今全球性的金融危机提供一种新的路径依赖和治理模式.

With the process and results of the social auditing system as the research object, the article adopts the theory and methods of softness, systematicness and integrity to define the connotations of the softness of social auditing system, diseussas the characteristics of the softness and analyzes the economic results of softness, i.e. , the soft effects of the social auditing system. It aims to enrich and develop the soft theory of social auditing system, and provide a new method attachment and governing model for the strengthening auditing ...