企业经济效益审计的现状及完善路径研究
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摘要
随着市场经济的繁荣发展,我国企业面临的竞争也越加激烈。经济效益审计的有效开展有利于合理配置企业经济资源,提升企业经济效益。因此,企业必须加强经济效益审计工作,实现企业财务审计向经济效益审计的转变,为企业日常的经济运行活动提供可靠的支持。论文主要探究了企业经济效益审计的现状,并针对其存在的问题提出了改进策略,旨在提高企业经济效益审计水平,促进企业健康可持续发展。
With the prosperous development of market economy, the competition that enterprise faces is more and more fierce in China. The effective conduct of the economic benefit audit is conducive to the rational allocation of economic resources and the improvement of economic benefits of enterprises. Therefore, the enterprise must strengthen the economic benefit audit work, realize the transformation of the enterprise financial audit to the economic benefit audit, and provide reliable support for the daily economic operation activities of the enterprise. This paper mainly explores the present situation of the economic benefits audit of enterprises, and puts forward some improvement strategies for its existing problems, aiming at improving the level of economic benefits audit of enterprises and promoting the healthy and sustainable development of enterprises.
With the prosperous development of market economy, the competition that enterprise faces is more and more fierce in China. The effective conduct of the economic benefit audit is conducive to the rational allocation of economic resources and the improvement of economic benefits of enterprises. Therefore, the enterprise must strengthen the economic benefit audit work, realize the transformation of the enterprise financial audit to the economic benefit audit, and provide reliable support for the daily economic operation activities of the enterprise. This paper mainly explores the present situation of the economic benefits audit of enterprises, and puts forward some improvement strategies for its existing problems, aiming at improving the level of economic benefits audit of enterprises and promoting the healthy and sustainable development of enterprises.
引文
[1]张译丹.开展企业经济效益审计的重要性及完善途径分析[J].财经界,2017(02):120-121.
[2]周艺.企业经济效益审计现状及发展策略探究[J].商场现代化,2015(12):115-116.
[3]梁晓娜.企业经济效益审计的现状及完善路径探索[J].财会学习,2016(15):143+145.
[4]胡金平.企业经济效益审计的现状及对策分析[J].财经界(学术版),2015(24):316-317.
[5]王旭.论我国企业内部控制审计的现状及完善措施[J].行政事业资产与财务,2014(30):74-75.
[2]周艺.企业经济效益审计现状及发展策略探究[J].商场现代化,2015(12):115-116.
[3]梁晓娜.企业经济效益审计的现状及完善路径探索[J].财会学习,2016(15):143+145.
[4]胡金平.企业经济效益审计的现状及对策分析[J].财经界(学术版),2015(24):316-317.
[5]王旭.论我国企业内部控制审计的现状及完善措施[J].行政事业资产与财务,2014(30):74-75.