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论经济效益审计的发展趋势

On Development Trend of Economic Benefit Auditing

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【作者】 杨巍

【Author】 YANG Wei (Accounting Department, China Coal Economics College, Shandong Yantai 264005, China)

【机构】 中国煤炭经济学院会计系!山东烟台264005

【摘要】 本文论述了经济全球化是世界经济的潮流 ,我国应抓住机遇 ,应对挑战 ,将其对我国经济、社会的冲击力减至最小程度 ,就能加速我国的经济发展 ,为此 ,要研究经济效益审计在此过程中要做的工作 ,即经济效益审计应促进我国市场经济“形”、“神”兼备 ,应促进我国企业摆脱严峻的人才困境 ,督促企业转变“前市场经济的意识”,应评价企业可持续发展的能力 ,促使企业重视经济与社会的可持续发展 ,应评价无形资产效益 ,使企业搞好无形资产的运营 ,应审查与评价投资项目可行性 ,遏制重复投资 ,提高我国的国际竞争力。

【Abstract】 The article discussed that economical globalization is tidal current of world economy. Our country must catch the chance to the competition. We will make it for least lash to economy and society of our country. Economy of our country can develop. We must search what economic benefit auditing must work in this course. This is the development trend of economic benefit auditing. Economic benefit auditing must promote our country’s market economy have both “shape” and “spirit”, Must promote our country’s enterprise break away from severe difficult position of talent, Must promote our country’s enterprise change “consciousness of front market economy”, Must assess enterprise ability of our country’s may continued development, Must assess benefit of intangible assets and make enterprise for good management, Must audit and assess feasibility of investment project, to contain repeat investment to improve our country’s ability of international competing.

  • 【文献出处】 审计与经济研究 ,Economy & Audit Study , 编辑部邮箱 ,2000年06期
  • 【分类号】F239.42
  • 【被引频次】3
  • 【下载频次】283
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