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.
出处
《北方交通大学学报》
CSCD
北大核心
1994年第3期349-355,共7页
Journal of Northern Jiaotong University
基金
铁道部科研基金
关键词
铁路运输
经济效益
审计
ss:railway transportation
economic effectiveness audit
