铁路运输经济效益审计的若干问题  

Some Issues about Efficiency and Effectiveness Audit for Railway Transportation in China

作　　者：杨爱芬[1] 郭雪萌[1] 

机构地区：[1]北方交通大学经济管理系

出　　处：《北方交通大学学报》1994年第3期349-355,共7页Journal of Northern Jiaotong University

基　　金：铁道部科研基金

摘　　要：在理论与实践相结合的基础上，研究和叙述了铁路经济效益审计的特点、范围、程序、方法以及铁路局、分局、基层站段开展经济效益审计的指标体系和评价标准。Combining the theory with practice,the features,the range,the procedure and the method of efficiency and effectiveness audit in Chinese railway transportation are discussed.A series of targets to evaluate the effectiveness and efficiency at all levels of Chinese railway transportation are suggested.

关 键 词：铁路运输 经济效益 审计 

分 类 号：F239.62[经济管理—会计学]