近几十年,随着社会经济的不断发展,以及人们对会计信息提出的多样化的要求,会计、审计科学相继涌现出了许多新学科和新领域,并且其中某些学科已经或正在被人们接收和利用。由五雄、曹大宽等一批中青年会计学者著写的《会计审计新学科概论》一书正是出于要把这些新学科介绍给广大读者而问世了,该书的最大的特点就在于:1.读者可以从中了解到当今世界会计审计新学科的基本特点和自己从事学术研究所需 In recent decades, with the continuous development of the social economy and the diversified demands made by people on accounting information, many new disciplines and fields have emerged in accounting and auditing science. Some of these disciplines have been or are being used by people Receive and utilize. An Introduction to the Introduction to the New Subject of Accounting Auditing written by a group of young and middle-aged accounting scholars such as Wu Xiong and Cao Dayuan is the most outstanding feature of this book because it is necessary to introduce these new disciplines to readers. The reader can understand the basic characteristics of the new discipline of accounting auditing in the world today and the requirements