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企业经济效益审计的现状及完善路径研究 被引量:4

Research on the Present Situation and Perfect Path of Enterprise Economic Benefit Audit
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摘要 随着市场经济的繁荣发展,我国企业面临的竞争也越加激烈。经济效益审计的有效开展有利于合理配置企业经济资源,提升企业经济效益。因此,企业必须加强经济效益审计工作,实现企业财务审计向经济效益审计的转变,为企业日常的经济运行活动提供可靠的支持。论文主要探究了企业经济效益审计的现状,并针对其存在的问题提出了改进策略,旨在提高企业经济效益审计水平,促进企业健康可持续发展。 With the prosperous development of market economy,the competition that enterprise faces is more and more fierce in China.The effective conduct of the economic benefit audit is conducive to the rational allocation of economic resources and the improvement of economic benefits of enterprises.Therefore,the enterprise must strengthen the economic benefit audit work,realize the transformation of the enterprise financial audit to the economic benefit audit,and provide reliable support for the daily economic operation activities of the enterprise.This paper mainly explores the present situation of the economic benefits audit of enterprises,and puts forward some improvement strategies for its existing problems,aiming at improving the level of economic benefits audit of enterprises and promoting the healthy and sustainable development of enterprises.
作者 刘焕华 LIU Huan-hua(Anhui Huainan Mining Group Health Pension Service Company, Huainan 232000, China)
出处 《中小企业管理与科技》 2019年第4期70-71,共2页 Management & Technology of SME
关键词 企业 经济效益审计 现状 完善路径 enterprise economic benefits audit present situation perfect path
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