摘要
从宏观到微观、从生产到经营、从管理到业绩、从物质领域到非物质领域等 ,都存在经济效益审计问题。其方法有 :从财务审计入手 ,查明被审计事项真相 ;从分析成本入手 ,进行综合分析 ,提出提高经济效益的措施 ;运用管理会计中的多种技术和方法 。
Audit of Economy Return is concerned with many problems ranging from macrocosm to microcosm, production to operation, management to achievement, and material field to non-material field.The main methods it employs are the following: to find out audited items by starting from the auditing of finance,to come up with measures to raise economic returns through comprehensive analysis of such terms as cost,to impove quality of auditing economic returns by applying various technical means in management accounting.
出处
《淮阴师范学院学报（哲学社会科学版）》
2000年第3期32-34,共3页
Journal of Huaiyin Teachers College(Social Sciences Edition)
