企业内部经济效益审计研究

发布时间：2018-04-04 14:26

本文选题：经济效益　切入点：审计　出处：《吉林大学》2007年硕士论文

【摘要】： 随着我国经济体制改革的进一步深入和现代企业制度的逐步建立,内部经济效益审计日益成为企业管理体系中的重要组成部分,越来越成为企业进行内部有效控制和监督的重要方式。企业内部经济效益审计是近几年开展的审计项目,很多课题都处在探索阶段,其工作重点、审计内容的深度及广度等方面,还未发挥出应有的作用,更无法适应现代企业制度的要求,如何消除影响审计质量的因素,进一步提高经济效益审计的效率,以充分发挥内部经济效益审计的作用,是当前企业迫切需要研究解决的一个重要课题。本文主要从企业内部经营管理活动出发,系统讨论并阐述企业内部经济效益审计的重点内容、审计方法、评价方法、发展方向,为目前企业更好的开展内部经济效益审计提供可靠的参考。在研究方法上,坚持理论联系实际的原则;在研究资料的选取上,以国家权威部门的资料为基础,力求真实、准确。论文采用对比方法,结合企业具体经济业务,详细阐述内部经济效益审计的重点内容及审计方法,具有参考价值。
[Abstract]:With the deepening of China's economic system reform and the gradual establishment of modern enterprise system, the audit of internal economic benefits has become an important part of the enterprise management system.More and more, it has become an important way for enterprises to carry out effective internal control and supervision.The audit of internal economic benefits of enterprises is an audit project carried out in recent years. Many topics are in the exploratory stage. The focus of its work, the depth and breadth of the audit content, and so on, have not yet played its due role.How to eliminate the factors that affect the audit quality and further improve the efficiency of the economic benefit audit, so as to give full play to the role of the internal economic efficiency audit, which is unable to meet the requirements of the modern enterprise system.It is an important subject that enterprises urgently need to study and solve.Starting from the internal management activities of enterprises, this paper systematically discusses and expounds the key contents, audit methods, evaluation methods and development directions of the internal economic benefits audit of enterprises.It provides a reliable reference for enterprises to better carry out internal economic audit.In the aspect of research methods, the principle of combining theory with practice is adhered to, and the selection of research data is based on the data of the state authority department, and it is true and accurate.This paper introduces the key contents and auditing methods of the internal economic benefit audit in detail, which is of reference value by using the comparative method and combining with the specific economic business of the enterprise.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】