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审计环境对宁波乡镇审计创新的影响——基于制度变迁理论的研究
引用本文:徐玲.审计环境对宁波乡镇审计创新的影响——基于制度变迁理论的研究[J].浙江万里学院学报,2009,22(3):58-61.
作者姓名:徐玲
作者单位:浙江万里学院,浙江,宁波,315100
摘    要:采用制度复迁理论的分析框架,从制度需求的环境因素、制度供给环境因素两方面出发,深层次挖掘宁波乡镇审计先进模式产生的原因,有助于宁波农村审计工作先进经验的推广及其他地区因地制宜的吸收并进行创新。

关 键 词:宁波乡镇审计  创新  制度变迁理论  潜在收益与成本

The Influence of Auditing Condition on the Innovation in Township Auditing of Ningbo——Based on the Research of the Theory of Institutional Change
XU Ling.The Influence of Auditing Condition on the Innovation in Township Auditing of Ningbo——Based on the Research of the Theory of Institutional Change[J].Journal of Zhejiang Wanli University,2009,22(3):58-61.
Authors:XU Ling
Institution:XU Ling (Zhejiang Wanli University, Ningbo Zhejiang 315100)
Abstract:This thesis digs down deeper into the causation of the township auditing of Ningbo by adopting the analytical framework of institutional change theory. It will be helpful to promote advanced experience of township auditing of Ningbo and help other regions to borrow and innovate according to the local conditions.
Keywords:township auditing of Ningbo  innovation  the theory of institutional change  potential income and cost
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