發(fā)布時(shí)間：2018-02-22 21:46

  本文關(guān)鍵詞： 激勵(lì)機(jī)制 績(jī)效信息 非財(cái)務(wù)計(jì)量績(jī)效信息 績(jī)效審計(jì) 非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)　出處：《會(huì)計(jì)之友》2016年23期 　論文類型：期刊論文

【摘要】：審計(jì)是治理非財(cái)務(wù)計(jì)量績(jī)效信息失真的機(jī)制之一,文章探索非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)的基礎(chǔ)性問(wèn)題,包括:非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)需求、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)本質(zhì)、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)目標(biāo)、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)客體、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)內(nèi)容、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)主體、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)方法、非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)環(huán)境,上述內(nèi)容形成非財(cái)務(wù)計(jì)量績(jī)效信息審計(jì)基本理論框架。
[Abstract]:Audit is one of the mechanisms to control the distortion of non-financial measurement performance information. This paper explores the basic problems of non-financial measurement performance information audit, including: the need of non-financial measurement performance information audit, the nature of non-financial measurement performance information audit. Non-financial measurement performance information audit objective, non-financial measurement performance information audit object, non-financial measurement performance information audit content, non-financial measurement performance information audit subject, non-financial measurement performance information audit method, The non-financial measurement performance information audit environment, the above content forms the non-financial measurement performance information audit basic theory frame.
【作者單位】： 南京審計(jì)大學(xué)審計(jì)科學(xué)研究院;
【分類號(hào)】：F239.44

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1 李哲;基于績(jī)效信息的領(lǐng)導(dǎo)評(píng)價(jià)：下屬心境的調(diào)節(jié)作用[D];江西師范大學(xué);2015年

2 肖俊佳;上市公司全面績(jī)效信息披露研究[D];西南財(cái)經(jīng)大學(xué);2008年

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本文編號(hào)：1525386