| 经济效益审计的内容与方法 |
| |
| 引用本文： | 徐宏峰,孙红丽.经济效益审计的内容与方法[J].淮阴师范学院学报(哲学社会科学版),2000,22(3):32-34. |
| |
| 作者姓名： | 徐宏峰 孙红丽 |
| |
| 作者单位： | 淮阴师范学院审计处 |
| |
| 摘 要： | 从宏观到微观、从生产到经营、从管理到业绩、从物质领域到非物质领域等，都存在经济效益审计问题。其方法有：从财务审计入手，查明被审计事项真相；从分析成本入手，进行综合分析，提出提高经济效益的措施；运用管理会计中的多种技术手方法，提高效益审计质量等。
|
| 关 键 词： | 经济效益审计 审计内容 审计方法 后续审计 |
Content and Methods of Audit of Economy Return |
| |
| XU Hong feng,SUN Hong li.Content and Methods of Audit of Economy Return[J].Journal of Huaiyin Teachers College(Social Sciences Edition),2000,22(3):32-34. |
| |
| Authors: | XU Hong feng SUN Hong li |
| |
| Abstract: | Audit of Economy Return is concerned with many problems ranging from macrocosm to microcosm, production to operation, management to achievement, and material field to non-material field.The main methods it employs are the following: to find out audited items by starting from the auditing of finance,to come up with measures to raise economic returns through comprehensive analysis of such terms as cost,to impove quality of auditing economic returns by applying various technical means in management accounting. |
| |
| Keywords: | audit of economic returns content of audit auditing methods |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
