浅谈经济效益审计

Preliminary Discussion on Economic Benefit Auditing

经济效益审计,是以审查评价实现经济效益的程度和途径为内容,以促进经济效益提高为目的所实施的政府审计的一种形式。经济效益审计应坚持"全面审计、突出重点"方针,侧重在公共投资领域、专项资金的使用、干部监督等领域开展经济效益审计工作。其内容上主要体现了经济性、效率性、效果性和合规性。切实搞好经济效益审计,要大力提高审计人员素质,加强相关审计法规和制度建设,创新审计方式、方法。开展经济效益审计,必须增强责任感、使命感,在尊重真实、合法、效益三者相互依存关系的前提下,把经济效益审计作为相对独立的体系,对其标准、手段、方式、原则等进行探索和创新,以适应经济效益审计的需要。

Economic benefit auditing, as a form of government auditing, aims to realize economic benefit through examination and evaluation. Economic benefit auditing should adhere to the principles of eomprebensive auditing and highlighting emphasis, stress the use of special fund in public investment and eeonomie benefit auditing in supervising cadres. The contents mainly focus on economy, efficiency, effectiveness and standard. Meanwhile, we should increase the quality of auditing staff, strengthen relevant auditing regulations and systems, reform auditing means and methods, and enhance our sense of respensibility and mission to increase economic benefit auditing under the prerequisite of mutual support among truth, legality and benefit. Through taking eeonomie benefit auditing as relatively independent system, this paper will explore its standards, means, manners and principles to meet the need of economic benefit auditing.