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.
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
关键词
经济责任审计
绩效审计
结合
深化
economic responsibility audit
performance audit
combination
deepen
