本文選題：經(jīng)濟(jì)效益　切入點(diǎn)：審計(jì)　出處：《吉林大學(xué)》2007年碩士論文

【摘要】： 隨著我國(guó)經(jīng)濟(jì)體制改革的進(jìn)一步深入和現(xiàn)代企業(yè)制度的逐步建立,內(nèi)部經(jīng)濟(jì)效益審計(jì)日益成為企業(yè)管理體系中的重要組成部分,越來(lái)越成為企業(yè)進(jìn)行內(nèi)部有效控制和監(jiān)督的重要方式。企業(yè)內(nèi)部經(jīng)濟(jì)效益審計(jì)是近幾年開(kāi)展的審計(jì)項(xiàng)目,很多課題都處在探索階段,其工作重點(diǎn)、審計(jì)內(nèi)容的深度及廣度等方面,還未發(fā)揮出應(yīng)有的作用,更無(wú)法適應(yīng)現(xiàn)代企業(yè)制度的要求,如何消除影響審計(jì)質(zhì)量的因素,進(jìn)一步提高經(jīng)濟(jì)效益審計(jì)的效率,以充分發(fā)揮內(nèi)部經(jīng)濟(jì)效益審計(jì)的作用,是當(dāng)前企業(yè)迫切需要研究解決的一個(gè)重要課題。 本文主要從企業(yè)內(nèi)部經(jīng)營(yíng)管理活動(dòng)出發(fā),系統(tǒng)討論并闡述企業(yè)內(nèi)部經(jīng)濟(jì)效益審計(jì)的重點(diǎn)內(nèi)容、審計(jì)方法、評(píng)價(jià)方法、發(fā)展方向,為目前企業(yè)更好的開(kāi)展內(nèi)部經(jīng)濟(jì)效益審計(jì)提供可靠的參考。在研究方法上,堅(jiān)持理論聯(lián)系實(shí)際的原則;在研究資料的選取上,以國(guó)家權(quán)威部門(mén)的資料為基礎(chǔ),力求真實(shí)、準(zhǔn)確。 論文采用對(duì)比方法,結(jié)合企業(yè)具體經(jīng)濟(jì)業(yè)務(wù),詳細(xì)闡述內(nèi)部經(jīng)濟(jì)效益審計(jì)的重點(diǎn)內(nèi)容及審計(jì)方法,具有參考價(jià)值。
[Abstract]:With the deepening of China's economic system reform and the gradual establishment of modern enterprise system, the audit of internal economic benefits has become an important part of the enterprise management system.More and more, it has become an important way for enterprises to carry out effective internal control and supervision.The audit of internal economic benefits of enterprises is an audit project carried out in recent years. Many topics are in the exploratory stage. The focus of its work, the depth and breadth of the audit content, and so on, have not yet played its due role.How to eliminate the factors that affect the audit quality and further improve the efficiency of the economic benefit audit, so as to give full play to the role of the internal economic efficiency audit, which is unable to meet the requirements of the modern enterprise system.It is an important subject that enterprises urgently need to study and solve.Starting from the internal management activities of enterprises, this paper systematically discusses and expounds the key contents, audit methods, evaluation methods and development directions of the internal economic benefits audit of enterprises.It provides a reliable reference for enterprises to better carry out internal economic audit.In the aspect of research methods, the principle of combining theory with practice is adhered to, and the selection of research data is based on the data of the state authority department, and it is true and accurate.This paper introduces the key contents and auditing methods of the internal economic benefit audit in detail, which is of reference value by using the comparative method and combining with the specific economic business of the enterprise.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 侯婧;;關(guān)于審計(jì)實(shí)務(wù)中對(duì)內(nèi)部控制的若干思考與研究[J];現(xiàn)代經(jīng)濟(jì)信息;2012年22期

相關(guān)碩士學(xué)位論文 前1條

1 張海玲;基于節(jié)能減排視角的企業(yè)經(jīng)濟(jì)效益審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2010年

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本文編號(hào)：1710348