经济效益审计方法的新思考

On the Approaches in the Auditing of Economic Efficiency

经济效益审计与其他目的的审计相比 ,具有目标综合性、作用建设性及对象广泛性等特点。因此 ,其审计方法具有复杂性、综合性、灵活性和多样性的特征。作为完整的经济效益审计方法 ,应包括技术方法 ,思想方法和工作方法。经济效益审计的思想方法和工作方法是完成经济效益审计的前提条件 ,是对经济效益审计人员提出的一般性要求。

Compared with auditing for other purposes, the auditing of economic efficiency bears the characteristics of synthetical targets, constructive functions and extensive objectives, and thus the approaches display the features of complexity, synthesization, flexibility and diversification. As a complete method of economic efficiency auditing, it includes the spheres of technology, ideology and working methodology. The auditing process concerning ideology and working methodology constitutes the pre-condition in the auditing of economic efficiency and a general requirement for the auditors.