内蒙古财经大学学报
內矇古財經大學學報
내몽고재경대학학보
Journal of inner Mongolia finance and economics college
2013年
1期
61~65
,共null页
经济效益审计 传统审计 方法体系 审计方法
經濟效益審計 傳統審計 方法體繫 審計方法
경제효익심계 전통심계 방법체계 심계방법
Economic efficiency auditing; Traditional auditing; Method system; Auditing method
经济效益审计在企业乃至政府中的作用正逐渐显现,而经济效益审计方法则是影响经济效益审计效用的一个非常重要的因素。本文以经济效益审计方法为切入点,首先通过阐述经济效益审计的含义,引申出其方法与传统审计方法的异同;然后结合经济效益审计方法的各种应用条件,对各种方法的具体使用进行详解;最后汇总概括本文主旨并提出建议。
經濟效益審計在企業迺至政府中的作用正逐漸顯現,而經濟效益審計方法則是影響經濟效益審計效用的一箇非常重要的因素。本文以經濟效益審計方法為切入點,首先通過闡述經濟效益審計的含義,引申齣其方法與傳統審計方法的異同;然後結閤經濟效益審計方法的各種應用條件,對各種方法的具體使用進行詳解;最後彙總概括本文主旨併提齣建議。
경제효익심계재기업내지정부중적작용정축점현현,이경제효익심계방법칙시영향경제효익심계효용적일개비상중요적인소。본문이경제효익심계방법위절입점,수선통과천술경제효익심계적함의,인신출기방법여전통심계방법적이동;연후결합경제효익심계방법적각충응용조건,대각충방법적구체사용진행상해;최후회총개괄본문주지병제출건의。
The function of economic efficiency auditing is more and more obvious in enterprises,even in government.And economic efficiency auditing method is an important factor that affects the effectiveness of economic efficiency auditing.Starting from economic efficiency auditing method,this paper first elaborates the definition of economic efficiency auditing to come to the similarities and differences between its method and traditional auditing method,then combining to all kinds of applying conditions of economic efficiency auditing method,explains the specific use of various methods,at last summarizes the main purpose of this paper and puts forward suggestions.
