基于PSR模型的经济效益审计研究  

Research on Economic Benefit Audit Based on PSR Model

作　　者：陈矜[1] 方瀚琨 廖国威 CHEN Jin;FANG Han-kun;LIAO Guo-wei(Accounting College,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学会计学院

出　　处：《白城师范学院学报》2019年第8期20-25,共6页Journal of Baicheng Normal University

摘　　要：企业开展日常经营与管理工作的过程中之所以要进行经济效益审计,主要是为了发现问题、解决问题,从而提高企业的经济效益.作为审计体系必要组成部分之一的经济效益审计,既是审计的重点,又是审计的难点.为充分发挥经济效益审计的作用,本文在了解有关理论知识的基础上,基于PSR模型建立经济效益审计指标评价体系,根据评价结果对不同指标进行分析并提出建议,以期为经济效益审计的评价做出有益探讨.The reason why enterprises conduct economic benefit audits in the process of daily operation and management is mainly to find and solve problems,so as to improve the economic benefits of enterprises. The economic benefit audit,which is one of the necessary components of the audit system,is both the focus of auditing and the difficulty of auditing. In order to give full play to the role of economic benefit audit,based on the understanding of its theoretical knowledge,this paper establishes an evaluation index system of economic benefit audit based on PSR model. According to the evaluation results,different indicators are analyzed and suggestions are made to make a useful discussion on the evaluation of economic benefit audit.

关 键 词：PSR模型 经济效益审计 层次分析法 

分 类 号：F239.4[经济管理—会计学]