摘要
经济效益审计是当今世界审计发展的潮流与方向,重要性不言而喻。在明确了经济效益审计的基本概念、包含内容和特征后,本文分析了我国企业经济效益审计的发展现状以及存在问题,在此基础上提出了改进经济效益审计的相关对策建议。而构建完善的经济效益审计综合评价体系是关键,首先需要建立科学合理的经济效益审计评价指标体系,同时选择恰当的经济效益审计评价标准,最后需要进一步完善各种经济效益审计的综合评价方法,以此来推动经济效益审计的不断发展和进步。
The performance audit is the developing direction of audit nowadays,and it＇s significant.Hav-ing confirmed the basic concept,contents andcharacter-istics of performance audit,the article analysed the present situation and possible problem of performance audit in china.Then itproposed some relevant counter-measures and suggestions on improving theperformance audit.So it＇s key to structure the perfect comprehensive evaluation system of performance audit.Firstly it＇s necessary toestablish the rational and scientific the appraissl index system andchoose appropriate valuation standard of performance audit.At last,various overall evaluation metheds on performance audit should beperfectly improved in order to drive the uninter-rupted growth and progressof performance audit.
出处
《特区经济》
北大核心
2009年第4期296-297,共2页
Special Zone Economy
关键词
经济效益审计
评价指标体系
评价标准
综合评价方法
performance audit
evaluation index system
evaluation standard
comprehensive evaluation method
