经济效益审计指标评价体系浅析（Analysis of evaluation index system of economic benefit audit）.docVIP

经济效益审计指标评价体系浅析（Analysis of evaluation index system of economic benefit audit） Analysis of evaluation index system of economic benefit audit I. Evaluation of economic benefits audit The economic performance audit is performed by independent audit institutions and auditors Comprehensive, systematic review and analysis of economic activities, and objectively evaluate the economy of a unit in terms of certain standards Benefit status and potential, determine the efficiency, effectiveness and economy of the economic management, and put forward rationalization Proposed audit activities. However, there is no unified doctrine in our audit theory and Practice There are some limitations in the evaluation index system of economic efficiency audit. (1) to evaluate the lack of mature and definite professional guidelines, and the objects of economic efficiency audit are varied and measured It is difficult to unify the standards of economy, efficiency and effectiveness of audit objects, even if there are many different items in the same project The same measure, and the use of different standards, the conclusions will be different. On the March In the evaluation of economic benefit audit, the standard of evaluation is single, and more attention is paid to quantitative evaluation, which leads to economic benefits The audit results are incomplete and poor in accuracy. (two) the evaluation standard lacks unity and objectivity, and the evaluation standard is whether the economic performance audit can go deeper The most direct factor in effective progress is the essential technical requirement in the whole sense of economic performance audit, Its function is to provide guidance for the consistency and observability of auditors professional judgment. No science The economic benefit evaluation standard and feasible cannot scientifically measure the economic benefits of high and low, the auditor cannot It is impossible to evaluate the rationality and effectiveness of economic activities b