结合绩效审计,进一步深化经济责任审计  

Combined with Performance Audit Deepen the Economic Responsibility Auditing

作　　者：韩冬梅[1] 杨峰[1] 

机构地区：[1]南通航运职业技术学院,江苏南通226010

出　　处：《山西经济管理干部学院学报》2012年第2期63-66,共4页Journal of Shanxi Institute of Economic Management

摘　　要：文章针对目前在经济责任审计中存在的主要问题,在对经济责任审计和绩效审计异同点分析的基础上,求异存同,结合《江苏省审计条例》中的有关绩效审计的规定,从绩效审计与经济责任审计的不同点入手,分别四个方面探讨了进一步深化经济责任审计的办法,具有一定的理论和现实意义。This paper,based on the current major problems in the economic responsibility auditing,discuses the differences and similarities between economic responsibility audit and performance audit.Moreover,combined with Audit Regulations of Jiangsu Province and the different points of the performance audit and economic responsibility audit,the author,from four aspects,talks about how to further deepen economic responsibility audit,which has certain theoretical and practical significance.

关 键 词：经济责任审计 绩效审计 结合 深化 

分 类 号：F239.1[经济管理—会计学]