关于行政事业单位效益审计的若干思考

Considerations about the Benefit Audit of the Administrative Institutions

分析了效益审计与财务收支审计的关系,阐明了行政事业单位效益审计的内容与重点,并提出了有效地开展行政事业单位效益审计办法和途径。

This paper analyzes on the relationship between the benefit audit and the financial revenue and expenditure audit, expounds the contents and focal points of the benefit audit of the administrative institutions, and puts forward some methods and paths for carrying effectively out the benefit audit of the administrative institutions.