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随着中国社会主义市场经济体制的日益完善,企业的经济效益状况已成为企业各方面利益相关者的关注重点,面对这种形势,企业内部审计实现全面转型和发展,通过积极开展经济效益审计,促...
随着中国社会主义市场经济体制的日益完善,企业的经济效益状况已成为企业各方面利益相关者的关注重点,面对这种形势,企业内部审计实现全面转型和发展,通过积极开展经济效益审计,促进完善公司治理,提高企业经济效益水平,不仅成为企业内部审计的发展方向,而且也是企业经营管理的客观要求和企业内部审计责无旁贷的工作使命。企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动,是促进企业经济效益的提高,是内部审计的工作重点,是一种高层次的监督、服务手段,它既有审计的共同性,又具有自身的广泛性、灵活性、综合性、建设性和跟踪性。开展企业经济效益审计,建立适应现代企业制度要求的经济效益审计程序,是企业适应市场经济的客观要求。为了更好地开展经济效益审计,加强对经济效益审计的理论研究已刻不容缓,本文从经济效益审计的内涵及作用入手,阐述了效益审计的主要内容,结合审计实践,对经济效益审计项目的立项、审计方法、审计评价等进行了探讨,对开展经济效益审计的难点进行了分析并提出了相应对策。企业经济效益审计要紧紧围绕提高企业经济效益这个中心,挑起为企业“诊断”的这一重担,促进企业加强管理,提高经济效益。因此,实施经济效益审计,是当前企业审计工作的重点。
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With Chinese socialist market economy gradually perfect 随着中国社会主义市场经济体制的日益完善
The enterprise economic effect situation already becomes enterprise every aspect benefit attention of relevance person priority企业的经济效益状况已成为企业各方面利益相关者的关注重点
Face this circumstances面对这种形势
Enterprise internal audit realization transforms and develops all round 企业内部审计实现全面转型和发展
Audit by carrying out an economic effect actively 通过积极开展经济效益审计
Boost the perfect company governing促进完善公司治理
Improve the enterprise economic effect level 提高企业经济效益水平
Become enterprise internal audit development direction not only 不仅成为企业内部审计的发展方向
And be also to audit the job mission being duty-bound in the inside of enterprises operation and management objective requirement and enterprise 而且也是企业经营管理的客观要求和企业内部审计责无旁贷的工作使命
That the economic effect audits enterprise is to audit the activity carrying out auditing examining and estimating that on the economic activity affecting enterprise economic effect various in the inside of enterprise 企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动
Be the rise promoting the enterprise economic effect 是促进企业经济效益的提高
Be the internal audit focal point of the work是内部审计的工作重点
Be one kind of high-level supervision , serve a means 是一种高层次的监督、服务手段
Now that it having auditing intercommunity 它既有审计的共同性
Have self's universality , flexibility , comprehensiveness , constructive and tracking 又具有自身的广泛性、灵活性、综合性、建设性和跟踪性
The economic effect carrying out enterprise is audited 开展企业经济效益审计
Build the auditing routine adapting to the economic effect that modern enterprise system; modern corporate system demands 建立适应现代企业制度要求的经济效益审计程序
Be that enterprise adapts to the market economy objective requirement 是企业适应市场经济的客观要求
Audit for the economic effect carrying out much better为了更好地开展经济效益审计
Reinforce the theory auditing to the economic effect studying already brooking no delay 加强对经济效益审计的理论研究已刻不容缓
The connotation the main body of a book is audited from the economic effect reaches an effect starting 本文从经济效益审计的内涵及作用入手
Have set forth the main content that beneficial result audits 阐述了效益审计的主要内容
Put into practice combining with auditing 结合审计实践
Setting up an item , auditing method , auditing valuation and so on auditing a project has carried out investigation and discussion on the economic effect 对经济效益审计项目的立项、审计方法、审计评价等进行了探讨
Have carried out analysis on the auditing difficult point carrying out an economic effect and have drawn the corresponding countermeasure对开展经济效益审计的难点进行了分析并提出了相应对策
The economic effect audits enterprise should be such paying great attention to improve the enterprise economic effect centre企业经济效益审计要紧紧围绕提高企业经济效益这个中心
Stir up this one difficult task "diagnosing" for enterprise 挑起为企业“诊断”的这一重担
Boost enterprise tightening up the management促进企业加强管理
Improvement of economic results提高经济效益
Therefore因此
Put economic effect into practice audit 实施经济效益审计
Be that current enterprise audits the priority working 是当前企业审计工作的重点
The enterprise economic effect situation already becomes enterprise every aspect benefit attention of relevance person priority企业的经济效益状况已成为企业各方面利益相关者的关注重点
Face this circumstances面对这种形势
Enterprise internal audit realization transforms and develops all round 企业内部审计实现全面转型和发展
Audit by carrying out an economic effect actively 通过积极开展经济效益审计
Boost the perfect company governing促进完善公司治理
Improve the enterprise economic effect level 提高企业经济效益水平
Become enterprise internal audit development direction not only 不仅成为企业内部审计的发展方向
And be also to audit the job mission being duty-bound in the inside of enterprises operation and management objective requirement and enterprise 而且也是企业经营管理的客观要求和企业内部审计责无旁贷的工作使命
That the economic effect audits enterprise is to audit the activity carrying out auditing examining and estimating that on the economic activity affecting enterprise economic effect various in the inside of enterprise 企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动
Be the rise promoting the enterprise economic effect 是促进企业经济效益的提高
Be the internal audit focal point of the work是内部审计的工作重点
Be one kind of high-level supervision , serve a means 是一种高层次的监督、服务手段
Now that it having auditing intercommunity 它既有审计的共同性
Have self's universality , flexibility , comprehensiveness , constructive and tracking 又具有自身的广泛性、灵活性、综合性、建设性和跟踪性
The economic effect carrying out enterprise is audited 开展企业经济效益审计
Build the auditing routine adapting to the economic effect that modern enterprise system; modern corporate system demands 建立适应现代企业制度要求的经济效益审计程序
Be that enterprise adapts to the market economy objective requirement 是企业适应市场经济的客观要求
Audit for the economic effect carrying out much better为了更好地开展经济效益审计
Reinforce the theory auditing to the economic effect studying already brooking no delay 加强对经济效益审计的理论研究已刻不容缓
The connotation the main body of a book is audited from the economic effect reaches an effect starting 本文从经济效益审计的内涵及作用入手
Have set forth the main content that beneficial result audits 阐述了效益审计的主要内容
Put into practice combining with auditing 结合审计实践
Setting up an item , auditing method , auditing valuation and so on auditing a project has carried out investigation and discussion on the economic effect 对经济效益审计项目的立项、审计方法、审计评价等进行了探讨
Have carried out analysis on the auditing difficult point carrying out an economic effect and have drawn the corresponding countermeasure对开展经济效益审计的难点进行了分析并提出了相应对策
The economic effect audits enterprise should be such paying great attention to improve the enterprise economic effect centre企业经济效益审计要紧紧围绕提高企业经济效益这个中心
Stir up this one difficult task "diagnosing" for enterprise 挑起为企业“诊断”的这一重担
Boost enterprise tightening up the management促进企业加强管理
Improvement of economic results提高经济效益
Therefore因此
Put economic effect into practice audit 实施经济效益审计
Be that current enterprise audits the priority working 是当前企业审计工作的重点
参考资料: http://trans.netat.net/index.php
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With China's socialist market economy condition, the economic efficiency of enterprises has become the enterprise all aspects of stakeholder concern, in this situation, the enterprise internal audit comprehensively realizing the transformation and development, economic benefit audit by actively, promote perfecting corporate governance, improve the level of the enterprise economic benefit, not only become the enterprise internal audit the development direction, but also the objective requirement of the enterprise management and enterprise internal audit duty-bound work mission. The enterprise economic benefit audit is the enterprise internal audit to affect the enterprise economic benefit of various economic review and appraisal of the activity, promote enterprise audit activities to improve the economic benefits of the internal audit work, is the key, is a high level of supervision, service means, it has both the intercommunity and audit has its universality, flexibility, comprehensive, constructive and tracking. Develop the enterprise economic benefit audit, to establish a modern enterprise system request of economic benefit audit procedures, is the enterprise to the objective request of the market economy. In order to better economic benefit audit, to strengthen the economic benefit audit theory, this paper has studied foreign economic benefit audit the connotation and function, this paper expounds the main contents of benefit audit, combined with the practice of audit, economic benefit audit project project, the audit methods and audit evaluation is discussed, and the economic benefit audit on the difficulties are analyzed and countermeasures were proposed. The enterprise economic benefit audit should be closely around improve enterprise economic benefits for enterprises, provoke the center ", "the burden of diagnosis, promote enterprise strengthens the management, improve economic efficiency. Therefore, the implementation of economic benefit audit, is the enterprise audit work.
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