对经济效益审计问题的探讨

A Probe into the Audit on Economic Profit

文章论述了在市场经济条件下企业经济效益审计的必要性和重要性 ,指出经济效益审计所应包括的内容 ,阐述了经济效益审计的评价标准分为定性分析和定量分析 ,并就具体的审计方法做了说明。主张从国情出发 ,吸取国外先进经验 ,积极开展经济效益审计 。

The article discusses the ne cessity and importance of audit on the economic profit of enterprises under the condition of market economy and provides the content of audit. It has elabrated that evaluating standards of audit on the economic profit are devided into qualitative analysis and quant itative analysis, and illustrated the specific methods of audit.Based on our own conditions and by absorbing the advanced experiences of foreign countries,w e should actively develop audit on economic profit and promote the economic prof it of the whole society.