| 解读绩效审计中的“效率” |
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| 引用本文： | 黄金枝. 解读绩效审计中的“效率”[J]. 哈尔滨工业大学学报(社会科学版), 2008, 10(5) |
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| 作者姓名： | 黄金枝 |
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| 作者单位： | 哈尔滨工程大学,经济管理学院,哈尔滨,150001 |
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| 摘 要： | 绩效审计中的效率性是对综合实力的一种审计,是生产效率的一种表现,但其缺乏对生产效率增长或下降的深层次研究,没有分析出对效率产生影响的原因。根据经济学理论对效率的生产效率、配置效率、X-效率三重解释,结合X-效率对新古典经济理论的修正,从深层次解读绩效审计中的效率性。在总结当前研究现状的基础上,指出了绩效审计中"效率性"的缺陷,并针对这一缺陷进行修正和补充,分析各种因素对审计效率的影响,将X-效率理论应用到绩效审计中,提出了修正的绩效审计的效率性模型,弥补了绩效审计的效率性在理论上的不足,并指出较高的X-效率能提高审计效率。
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| 关 键 词： | 效率理论 绩效审计 生产效率 X-效率 |
Analysis of Efficiency of Performance Auditing |
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| HUANG Jin-zhi. Analysis of Efficiency of Performance Auditing[J]. Journal of Harbin Institute of Technology(Social Sciences Edition), 2008, 10(5) |
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| Authors: | HUANG Jin-zhi |
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| Affiliation: | HUANG Jin-zhi(School of Economics , Management,Harbin Engineering University,Harbin 150001,China) |
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| Abstract: | The efficiency of the performance auditing is a kind of audit on comprehensive productivity strengths,which is also the productivity efficiency,but it lacks the study of the up-and down-reason of productivity efficiency in depth and fails to reveal the factors affecting the efficiency.Based on the triple explanations of production efficiency,allocation efficiency,and X-efficiency according to economics theory,and applying the X-efficiency's amendment to New Classical Economics,this paper explains the effici... |
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| Keywords: | efficiency theory performance auditing productivity efficiency x-efficiency |
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