经济责任审计应注重绩效评价运用  

Economic Responsibility Audit should focus on the Application of Performance Evaluation

作　　者：兰军瑞[1] 

机构地区：[1]信阳师范学院,河南信阳464000

出　　处：《广西师范大学学报（哲学社会科学版）》2014年第6期70-73,共4页Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)

摘　　要：引入绩效评价有利于经济责任审计发挥良好的效果,经济责任审计重在检查和评价领导干部任期经济活动的合法性、合规性和效益性,而绩效评价重在评价经济活动的经济性、效率性和效果性。两种审计方式各有侧重、互为补充,二者结合能够有效推动我国政府审计的良性发展。The introduction of performance evaluation is beneficial for economic responsibility audit to bring about good effects.Economic responsibility audit emphasizes on inspection and evaluation of the legitimacy,compliance and profitability of leader＇s economic activities during their terms of office,while performance evaluation focuses on its economy,efficiency and effectiveness.These two types of auditing have their own focuses and complement each other.The combination of both will effectively promote the benign development of government audit in our country.

关 键 词：经济责任审计 绩效评价 互动 对策 

分 类 号：F239.47[经济管理—会计学]