摘要
绩效审计与管理审计是既有联系又有区别的概念,管理审计是比绩效审计高一层次的审计类型。绩效审计对应生产效率,而管理审计对应管理效率。生产效率是对综合绩效的一种评价,把生产效率中真正反映人的主观努力程度的效率定义为管理效率,它的高低可通过综合绩效的动态变化来反映。指出数据包络分析是绩效审计定量化的有效方法,并通过管理效率和管理可能集概念的建立,使管理审计得到科学定量刻画。
In this paper, management audit is believed to be higher administrative level than performance audit and the difference and relationship between management audit and performance audit are proposed. Performance audit corresponds to production efficiency and management audit corresponds to management efficiency . Production efficiency is one kind of evaluation for integration performance, management efficiency is defined the efficiency which reflects the degree of people effort which can be measured by dynamic change of integration performance. Data Envelopment Analysis is a sound method to apply to management audit. Furthermore the establishment of the concepts of management efficiency and management possibilities set gives management audit more scientific description.
出处
《哈尔滨工业大学学报（社会科学版）》
2006年第3期78-82,共5页
Journal of Harbin Institute of Technology(Social Sciences Edition)
基金
国家自然科学基金重点资助项目(70131010)
关键词
管理审计
绩效审计
管理效率
管理可能集
management audit
performance audit
management efficiency
management possibilities set
