经济鉴证

发展和规范经济鉴证类中介机构

Develop and Normalize the Agency Organization of Economic Evaluation

经济鉴证类中介组织的经济学分析

Economics Analysis of the Economic Certificate Medi - organization

审计的本质是经济鉴证，国家审计的本质是经济监督。

The nature of audit is economic authentication , while the nature of government audit is economic supervision .

注册会计师通过履行其经济鉴证功能，从而确立其在市场经济制度中的重要地位。

The certified public accountant plays an important role in the market economy system by fulfilling his economic evaluation function .

目前正在进行的对经济鉴证类中介机构的整顿是改革我国市场中介组织的良好开端，对中介组织的发展将起到积极的作用。

The undergoing reform on intermediary firms is a good beginning , and is positive to the development of market intermediary organization .

注册会计师行业是随着产权制度的发展而发展起来，为委托人提供独立的经济鉴证，并为社会公众所信赖的一个行业。

The profession of registered accountants , developing with the system development of propriety rights , is an industry - trusted by publicans , which provide independent economic certificate for clients .

作为一种经济监督和鉴证手段，审计成为产权保护的一种机制。

Auditing is not only a way of economic supervision , but also a mechanism of property protection .

政府审计的职能是经济监督、经济鉴证、经济评价。

The role of government audit is economic supervision , identification , and evaluation .

审计在养老保险基金监督中发挥经济监督、经济鉴证、经济评价的职能，对养老保险基金具有保证、促进和调控的作用。

Audit in endowment insurance funds plays the economic supervision , monitoring and evaluation functions .

针对我国审计界对审计职能的不同观点，提出内部审计之经济监督、经济评价和内部控制职能的具体内容和作用，并说明了经济鉴证和经济管理不属内部审计职能的范畴。

Being directed against the different views of audit function in our country , puts forward the concrete contents and functions of economic supervision , economic appraisal and internal control in internal audit and illustrates that economic examination and economic management do not belong to economic audit functions .

现代企业制度下，内部审计最基本的职能是经济监督职能，同时其经济评价的职能也显得越来越重要，但是，内部审计不具有经济鉴证的职能和经济管理的职能。

Under the modern enterprise system , the fundamental function of the internal audit is its economic supervision function , and its economic evaluation function is more and more important . And the internal audit has no the economic verification / certification function and the economic management function .