In our country, with the extension of performance appraisal management in state-owned assets, the demands of corresponding economic benefit auditing is expanding. Only rely on the traditional financial audit has been difficult to do. 在我国,随着国有资产绩效考核管理的逐步推广,与之相应的经济效益审计需求也越来越大,仅仅依靠传统的财务审计已经很难胜任。
Firstly introduces the theory foundation of economic benefit auditing. Then is the concept, content of economic benefit auditing. 首先引入了经济效益审计的理论基础,然后介绍了经济效益审计的概念、内容,最后对效益审计的特点以及与传统财务审计的关系进行了阐述。
Any economic activity pursues the smallest cost to get the most benefit, for auditing is of no exception. 任何一项经济活动都追求以最小的成本来获得最大的收益,对于审计来说也不例外。