加强矿山效益审计 提升企业管理水平

Strengthening mine's beneficial audit,improving enterprise management

经济效益审计与政府审计、社会审计不同 ,它是对企业经营管理状况的内部审计。从一定意义上而言 ,效益审计也是对企业经营管理工作水准的一次“诊断”。鉴于黄金矿山的特殊性 ,企业内部审计工作重点应放在挖掘企业潜力、加强成本核算、完善企业内部控制管理机制上。黄金矿山效益审计应从业务经营的合理性、产品成本核算的合规性、固定资产投资和长期投资效益的真实性入手 ,对企业经营成果的核算和经营管理等方面存在的问题进行剖析。文中提出了黄金矿山效益审计的切入点与具体审计思路。

The audit of economic benefit is different from both government audit and social audit.It is the internal audit of enterprise management and administering.In a sense,beneficial audit is a diagnosis of the management and administrative level of an enterprise.In view of the gold mine's particularity,the emphases of internal audit work of an enterprise should be placed on tapping latent power,strengthening cost accounting and perfecting interior administrative mechanism.The gold mine's beneficial audit should start with reasonableness of the professional management and the product's cost accounting besides the reality of the economic benefit earned from fixed assets and long-term investments,and then make follow-up business accounting and analyses of the problems existed in the management and administrative work.