试论企业效益审计及对策  

Try to Discuss Enterprise Benefit Audit and Countermeasures

作　　者：李仲林[1] 任秀女[1] 

机构地区：[1]廊坊师范学院,河北廊坊065000

出　　处：《廊坊师范学院学报（自然科学版）》2008年第4期61-63,共3页Journal of Langfang Normal University(Natural Science Edition)

基　　金：河北省社会科学院2007年度科研课题<循环经济形势下的企业效益审计研究>(项目批准号:2007AJY03)课题成果

摘　　要：根据企业效益审计的特性,面对我国开展企业效益审计的现状及问题,在兼顾效益审计应处理好几种关系的基础上,探讨通过健全组织机构设置、与财政财务收支审计有机结合、提高审计人员综合素质,普及现代科技手段、建立完善效益审计评价指标体系等措施强化企业效益审计的问题。According to the characteristics of enterprise benefit audit, the current situation and problems of our enterprise benefit audit, and the consideration of dealing well with several relationships in benefit audit, we explore the issues of strengthening the enterprise benefit audit through taking following measures： refining organizational structure, combining with financial balance and audit, improving the overall quality of auditors, popularizing modern scientific methods, establishing and improving criteria system of benefit audit to name but a few.

关 键 词：企业 效益审计 措施对策 

分 类 号：F239[经济管理—会计学]