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现在,整个世界发展进程很快,我们中国所发生的变化也相当大,加入 WTO、西部大开发、企业改制等等。加入 WTO,就意昧着经济全球化。在2001年召开的21世纪论坛会上,认为未来世界将会出现五大趋势,其五大趋势之一是信息引领经济发展,数码革命会横扫所有的领域。专家们分析,过2-3年之后,有的审计机关将要面临打不开账本的局面。国家实施扩张的财政政策,赋予审计工作更为艰巨的使命。财政体制改革增加了审计的内容和范围。企业成分的多元化及
Nowadays, the development of the entire world is fast. The changes that have taken place in our country are also quite substantial. Joining the WTO, the great development of the western region, the restructuring of enterprises, and so on have taken place. Joining the WTO means ignoring economic globalization. At the 21st Century Forum held in 2001, there are five major trends that the world will see in the future. One of the five major trends is that information leads economic development and the digital revolution will sweep across all fields. Experts analyzed that after two or three years, some auditing agencies will face the situation of opening accounts without money. The state’s expanded fiscal policy has given the auditing a more arduous task. Financial system reform has increased the scope and content of the audit. Diversification of business components and