现代企业经济效益审计的应用研究

Applied Research on Economic Benefit Auditing in Modern Enterprises

文章通过实证研究,从现代企业经济效益审计的必要性入手探讨现代企业经济效益审计的概念框架,通过分析现代企业经济效益审计的现状,结合现代企业经济效益审计实务中的优势、重点与难点及应注意的问题,提出现代企业经济效益审计的价值探究。

From the point of the necessity of Economic Benefit Auditing （EBA）, this article discussed the conceptual framework of EBA based on empirical study; then suggested further valuation research of EBA by analyzing its application among modern enter- prises, together with the EBA＇s advantages, keystones and difficulties that may occur in practice.