非财务计量绩效信息审计基本理论框架

发布时间：2018-02-22 21:46

本文关键词： 激励机制绩效信息非财务计量绩效信息绩效审计非财务计量绩效信息审计　出处：《会计之友》2016年23期 　论文类型：期刊论文

【摘要】：审计是治理非财务计量绩效信息失真的机制之一,文章探索非财务计量绩效信息审计的基础性问题,包括:非财务计量绩效信息审计需求、非财务计量绩效信息审计本质、非财务计量绩效信息审计目标、非财务计量绩效信息审计客体、非财务计量绩效信息审计内容、非财务计量绩效信息审计主体、非财务计量绩效信息审计方法、非财务计量绩效信息审计环境,上述内容形成非财务计量绩效信息审计基本理论框架。
[Abstract]:Audit is one of the mechanisms to control the distortion of non-financial measurement performance information. This paper explores the basic problems of non-financial measurement performance information audit, including: the need of non-financial measurement performance information audit, the nature of non-financial measurement performance information audit. Non-financial measurement performance information audit objective, non-financial measurement performance information audit object, non-financial measurement performance information audit content, non-financial measurement performance information audit subject, non-financial measurement performance information audit method, The non-financial measurement performance information audit environment, the above content forms the non-financial measurement performance information audit basic theory frame.
【作者单位】：南京审计大学审计科学研究院;
【分类号】：F239.44

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