《审计文摘》是择优推介审计领域重要研究成果,以强调学术品位、充分满足审计一线工作者实际工作需要为己任的大型文摘类期刊。该刊由中国人民大学书报资料中心专业编辑以及审计界、会计界有关专家与实际工作者共同精选荟萃编辑而成。目前,各省、市审计局(厅)都办有自己的“文摘”、“荟萃”、“剪报”等审计信息资料,但由于资料来源面窄,很难做到全面、及时、准确、精益求精,不能充分满足审计工作者的实际需要。《审计文摘》从国家审 The “Audit Abstracts” is a large-scale abstract journal that preferentially recommends important research results in the field of auditing, emphasizes academic tastes and fully meets the needs of the front-line workers in the actual work. The magazine by the Renmin University of China Book Information Center professional editors and auditors, accounting experts and practical workers together selected meta-edited. At present, audit offices (offices) in all provinces and municipalities have their own audit information materials such as “Digest”, “Sympathy” and “Clippings”. However, due to the narrow source of information, it is difficult to achieve comprehensive, Timely, accurate and continuous improvement can not fully meet the actual needs of auditors. “Audit Digest” from the national trial