浅论效益审计

Discussion on Benefit Audit

20 0 3年 ,中国审计署制定的五年审计规划中明确提出了“效益审计”这一崭新课题。针对目前效益审计在我国的发展现状 ,结合自身审计实践 。

In 2003,the Audit Administration of P.R. China has brought forward the new subject of 'Benefit Audit' in the 'Five -Year Audit Planning'. Aiming at the current development situation of benefit audit in China,integrating his own audit practice,the author has explored the problems related efficiency audit in this article.