论经济责任审计与绩效审计之比较

发布时间：2018-06-08 17:51

本文选题：经济责任 + 绩效审计　；参考：《学术交流》2012年03期

【摘要】：经济责任审计是指审计主体接受委托或指令,对行政机关、企事业单位的主要负责人任职期间履行经济职责、遵纪守法情况进行的监督评价活动。经济责任审计的内容涉及资产、负债、损益的检查,内部控制制度及其执行效果检查,主要指标完成情况和资产保值增值、个人廉洁自律表现评价等诸多方面。经济责任审计利用定量分析与定性分析的方法对领导干部任期内的经济责任深入地综合分析,以形成客观、公正的经济责任审计报告;绩效审计也称3E审计,是对一个组织利用资源的经济性、效率性和效果性进行的评价。国外审计界大多数认为绩效审计的内容主要是"3E",目前,我国对于绩效审计应该涵盖哪些内容还存在着分歧,我国绩效审计的方法主要采用访谈法、观察法、审阅法等六种方法。经济责任审计和绩效审计是以政府为核心的重要的审计内容,两者之间既有相同之处,也有不同之处。绩效审计无论从方法上还是内容上都要比经济责任审计复杂;经济责任审计的结果对于审计对象往往会产生十分重要的影响,相比较而言,绩效审计对于审计对象的影响就没有那么大。
[Abstract]:The audit of economic responsibility refers to the supervision and evaluation of the principal person in charge of administrative organs enterprises and institutions who perform their economic duties and abide by the law while they are entrusted with or ordered to do so. The content of economic responsibility audit involves assets, liabilities, profit and loss inspection, internal control system and its implementation effect inspection, the completion of main indicators and asset maintenance and appreciation, personal integrity and self-discipline performance evaluation and so on. The economic responsibility audit makes use of the methods of quantitative analysis and qualitative analysis to analyze the economic responsibility of leading cadres during their tenure of office in order to form an objective and impartial audit report of economic responsibility, and the performance audit is also called "3e audit". It is an evaluation of the economy, efficiency and effectiveness of an organization's use of resources. The majority of foreign auditing circles think that the content of performance audit is mainly "3e". At present, there are still differences on what content should be covered in performance audit in our country. The methods of performance audit in our country mainly adopt six methods, such as interview, observation, review and so on. Economic responsibility audit and performance audit are important audit contents with government as the core. Performance audit is more complicated than economic responsibility audit in both method and content. The results of economic responsibility audit often have very important influence on audit object. The effect of performance audit on audit object is not so great.
【作者单位】：河北省临城县纪检委;
【分类号】：F239.4

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