| 经济责任审计与绩效审计比较研究 |
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| 引用本文： | 冯来强. 经济责任审计与绩效审计比较研究[J]. 吉首大学学报(社会科学版), 2007, 28(3): 96-98 |
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| 作者姓名： | 冯来强 |
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| 作者单位： | 吉首大学,审计处,湖南,吉首,416000 |
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| 摘 要： | 经济责任审计和绩效审计是既有联系又有区别的概念，绩效审计侧重对某一项目或系统的经济性、效率性、效果性进行检查和评价，而经济责任审计重在检查和评价领导干部任期内经济决策的合规性和效益性，重在评价领导干部的经济责任。两种审计各有侧重，互为补充，双管齐下，可更好推动政府审计自身的发展。
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| 关 键 词： | 经济责任审计 绩效审计 比较研究 |
| 文章编号： | 1007-4074(2007)03-0096-03 |
| 修稿时间： | 2007-02-02 |
A Comparison between Economic Commitment Audit and Achievement Effect Audit |
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| FENG Lai-qiang. A Comparison between Economic Commitment Audit and Achievement Effect Audit[J]. Journal of Jishou University(Social Science), 2007, 28(3): 96-98 |
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| Authors: | FENG Lai-qiang |
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| Affiliation: | (Audit Department,Jishou University,Jishou,Hunan 416000,China) |
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| Abstract: | Economic commitment audit and achievement effect audit are two concepts different and connected.The latter focuses more on the economy,efficiency,and effect of certain project or system,while the former focuses more on the economic responsibility of the leaders.These two audits have their own emphasis,and the combination of the two will push the development of government audit. |
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| Keywords: | economic commitment audit achievement effect audit comparison |
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