现代企业经济效益审计初探

Exploration on economic benefit auditing of modern enterprises

现代企业经济效益审计对企业谋求生存和发展,促进企业找漏洞、挖潜力改进生产技术,变革经营方式,建立健全内部控制制度具有十分重要的作用。本文阐述了开展经济效益审计的思想方法、工作方法和技术方法,并结合我国经济效益审计现状提出了建议。

Economic benefit auditing of modern enterprises plays a very important role in such aspects as trying for survival and development,promoting enterprises to seek loopholes,discovering potential,improving production techniques,reforming types of operation and establishing internal control system.This paper expounds the ways of thinking,methods of work and technical methods of developing economic benefit auditing,puts forward some suggestions on the basis of the current economic benefit auditing in our country.