Auditing theory , as a kind of systematic theoretical understanding , which is generalized as discipline conclusions from the practice , the purpose of which is to use rational thinking to guide audit practice , and the formation and development of audit are supported by the theoretical basis , however , academician pay less interest on this subject , on the whole , they think the theoretical basis is composed of various disciplines associated with the reunification 摘要审计理论作为一种系统化的理性认识，是人们从实践中概括出来的关于本门学科的系统结论，其目的在于用理性思维去引导审计实践，其理论基础则支撑着审计理论的形成和发展，而关于这一问题的研究，学界关注较少，且基本认为审计理论基础是由与之相关联的各个学科统一组成。
In terms of the collected data , there are plenty of researches about this problem abroad , but it is not necessary appropriate to our situations because of the difference agricultural conditions between different rigions . moreover , the level of agricultural capitalization is different between different districts in our country 根据笔者资料收集的情况，目前国内外关于这一问题的研究比较多，但由于农业发展条件的区域差异明显，国外的研究成果在国内不一定适用，国内不同地区农业资本化发展水平也不尽相同。
There are five sections in this paper . in the first section , the definition of the welfare costs of inflation is introduced and a brief summary about the previous researches is done to show where this line of research stands today . in a word , an assessment of the welfare costs of inflation requires a sound understanding of the benefits of monetary exchange relative to alternative payment arrangement or , equivalently , a theory of why money is useful 第一部分给出了平稳通货膨胀(各期的通货膨胀水平保持相同)下,通货膨胀福利成本的定义,即在某一通货膨胀水平下,需要补贴给公众多少收入,才能使他们的效用水平与帕累托最优状态下的效用水平保持一致;并对前人关于这一问题的研究做了较为详细的综述。
