效益审计刍议

On benefit-audit

修正后的《中华人民共和国审计法》新增了“提高财政资金使用效益”的内容,这使得效益审计再度成为业界关注的焦点。本文阐述了效益审计及其构成要素,说明了现阶段开展效益审计的重要性,指出了开展效益审计工作应明确的若干问题,并提出了完善效益审计工作的建议。

The revised Audit Law of PRC adds a content of enhancing the benefit of financial funds, which makes the benefit - audit become the focus again. This paper expounds the forming factors of benefit audit, points out the importance and some concerned problems to unfold benefit aiadit at the present time, and finally supposes some suggestions for perfecting benefit audit.