我国经济效益审计存在问题及研究对策.docVIP

我国经济效益审计存在的问题及对策研究 【摘要】当前，随着我国综合国力的不断增强，加快对经济效益审计的研究，不断推进我国的经济效益审计成为我国审计工作的必然发展趋势。经济效益审计是指审计机构及审计人员以相关标准及依据为根据，对被审计的项目和单位各项经营活动的相关经济效益展开审查、分析以及评价的一种经济监督活动。经济效益审计的主要目的在于改善经营生产的管理，加快经济效率。实施经济效益审计是我国社会经济市场对审计工作的一个必然要求，也是进一步深化经济审计监督以及加快经济建设步伐的一个重要标志。本文主要从经济效益审计的主要内容入手，分析现阶段我国经济效益审计存在的主要问题，并提出加强经济效益审计的策略。 【关健词】审计 经济效益 对策 Problems and Countermeasures on?the economic benefit?audit in our country 【Abstract】 at present, along with our country comprehensive national strength growing, speeding up the research of economic benefit audit, continue to promote economic benefit audit in our country has become the inevitable development trend of China’s audit work. Economic benefit audit refers to the audit institutions and auditors on the standard and basis for the relate economic benefits according to the audit project sand units in the various business activities carried out an economic supervision activity review, analysis and evaluation of a kind of economic supervision activity . The main purpose is to improve the economic benefit audit of production and operation management, speeding up the economic efficiency. The implementation of economic benefit audit work is the social economy of our country market on the audit work an inevitable requirement, but also to further deepen the economic audit supervision and accelerate the pace of economic development is an important symbol .This paper mainly from the main content of the economic benefit audit of analysis of main problems of economic benefit audit in our country at the present stage, and puts forward the strategies of strengthening the economic benefit audit. 【Key words】 audit; Economic benefits; countermeasures 目 录 引言 1 一、我国经济效益审计的相关内容 1 （一）经济效益审计的定义 1 （二）对总体经济的效益评价 1 （三）对相关经济业务活动的审计 2 二、我国经济效益审计存在的主要问题分析 2 （一）经济效益审计单独的实施缺乏效率 2 （二） 对经济效益审计认识不足 3 （三）经济效益审计人才不足 4 （四）我国缺乏完善的经济效益审计公告制度 4 （五）经济效益审计的制度及立法等不完善 4 （六）缺乏经济效益审计操作模式 5 （七）缺乏统一的评价指标体系 5 三