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经济效益期末总结(Summary of economic benefits at the end of the term)
经济效益期末总结(Summary of economic benefits at the end of the term)
A. Hierarchical division of economic benefits
(1) macroeconomic and microeconomic benefits;
Macroeconomic benefit is a large range of economic benefits related to the macro economy, also known as the overall benefit, and can generally be understood as the economic benefits of the whole social sphere.
Microeconomic benefits generally refer to the economic benefits of a single enterprise, product, project.
(two) long-term benefits and immediate benefits
Long term benefits are economic benefits that can last for a long time or have to be shown over a long period of time.
Immediate benefit is the economic benefit of temporary effects or short-term effects.
Long term benefits and immediate benefits are mutually penetrating and intersecting, and reasonable consideration should be given to both. Audit evaluation should pay attention to excessive emphasis on immediate benefits, may lose long-term benefits.
(three) direct and indirect benefits
The direct benefit refers to the benefit that can be directly obtained and can be measured more accurately in currency, and generally belongs to economic benefits.
Indirect benefits refer to the benefits that can not be obtained directly and cannot be measured more accurately in monetary terms. This benefit is sometimes expressed as economic benefits, sometimes expressed as social or ecological benefits.
When conducting economic performance audit of economic activities, we should not only calculate and evaluate its direct economic benefits, but also pay attention to evaluate its indirect benefits. For the temporary economic benefits are not satisfactory for the time being, but they have good indirect benefits. First of all, we should give positive audit evaluation, and then propose some suggestions to improve their direct economic benefits.
Two. Audit methods: three elements of the method, that is, audit evidence collection methods, audit methods and audit reporting methods,
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