摘要
经济效益审计在国外已经实行多年,而我国尚处在起步阶段。多年来,我国的审计工作一直停留在合法性、合理性层面上,开展经济效益审计,既是审计工作发展的必然趋势,也是与国际惯例接轨的需要。本文从经济效益审计的目标选择与实现等方面入手,对经济效益审计目标的选择与实现做了重点阐述,并结合现状对未来的经济效益审计工作提出了几点可行性的意见与建议。
Economic benefit auditing has been practiced aboard for many years,while in China it is still at the beginning stage.For many years,the auditing in China has been concentrating on the level of validty and rationality.Developing economic benefit auditing is not only the necessary trend of auditing development.What's more,it is the demand for conforming with international conventions.This paper emphasizes on the target option and realization of economic benefit auditing and puts forward suggestion on future economic benefit auditing based on the present situation.
出处
《内蒙古财经学院学报（综合版）》
2011年第6期148-152,共5页
Journal of inner Mongolia finance and economics college
关键词
经济效益审计
目标选择
目标实现
economic benefit auditing
target option
target realization
