摘要
开展效益审计应坚持效益审计与财政财务收支审计相结合的方法。审计机关应以揭露管理不善、决策失误造成的严重损失浪费和国有资产流失为重点,促进提高财政资金管理水平和使用效益,维护国有资产安全,加强对权力的监督和制约。
Profit audit should abide by the combination between profit audit and finance balance audit. Auditing administration should put its emphasis on disclosing great loss and waste, and loss of national estate caused by bad management, policy - making failure, improving the financial management level and fiscal fund using efficiency, maintaining the security of national estate, and strengthening the supervision and checking of the administrative power.
出处
《安阳工学院学报》
2006年第2期80-83,共4页
Journal of Anyang Institute of Technology
关键词
效益审计
财务审计
必要性
Profit Audit
Finance Audit, Necessity
