文献类型：期刊文献

中文题名：新旧社会审计规范的可拓分析

英文题名：Extensive Analysis of the Old and New Standard in Social Audit

作者：孙永强[1];王振雷[1]

机构：[1]华东理工大学信息科学与工程学院,上海200237

年份：2006

卷号：20

期号：6

起止页码：12

中文期刊名：上海立信会计学院学报

外文期刊名：Journal of Shanghai Lixin University of Commerce

收录：人大复印报刊资料

语种：中文

中文关键词：可拓;社会审计;规范;规则

外文关键词：extenics ; social audit; code ; standard

摘要：文章基于可拓学的集合理论和逻辑推理,通过全面分析社会审计规范与企业运营规则的矛盾问题,解析了经济条件的蕴含规则,社会审计规范的可扩性变革,及其同企业运营规则的相关网与发散演进和二者互动转换与矛盾解决,以共轭对理论分析了社会审计规范与企业运营规则的动态目标和形式必然,最终形成了社会审计规范发展目标的认识。
Based upon the assemble theory and logical reason of extenics, this paper analysis the conflict between the social audit norm and enterprise operating - rule completely, such as the contain ability in economic factors, extensive reform in social audit, the related net, divergent tree and the interaction conversion between the former two, and its self - contradict solution. It presents the dynamic target and formal inevitability of the social audit norm and enterprise operating - rule upon the conjugant pair theory. At last, it reaches the cognition of the developmental purpose in social audit.