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第五章 财务统计与财务会计 ····························································· 121
第一节 财务数据统计 ································································ 121
第二节 业财融合角度下企业管理会计应用 ····································· 130
第三节 统计分析在财务会计中的应用 ··········································· 141
第六章 国家审计管理 ······································································ 145
第一节 国家审计的起源及发展 ···················································· 145
第二节 国家审计组织和职能 ······················································· 147
第三节 国家审计的理论基础 ······················································· 161
第四节 国家审计管理体制变迁与未来展望 ····································· 164
第七章 现代国家审计职能变革 ·························································· 177
第一节 国家审计发挥国家治理功能的现实困境 ······························· 177
第二节 国家审计职能变革的基本原则 ··········································· 187
第三节 国家审计职能变革的路径选择 ··········································· 203
第八章 大数据环境下审计技术与方法创新 ··········································· 211
第一节 大数据环境下审计技术与工具创新 ····································· 211
第二节 大数据环境下的审计方法及其原理 ····································· 218
第三节 大数据环境下的内部审计及其应用 ····································· 227
参考文献······················································································· 239
