效益审计 meaning in English
economy audit
value for money audit (vfm audit)
value for money audit
Examples
- The auditing target of information system audit does not only include financial accountant audit and management efficiency audit , and it has extended to network economic activities and management information system
作为信息系统审计的审计对象不再局限于财务会计审计或管理效益审计等，而是扩大到网络化的经济活动和管理信息系统。 - The author holds that activities of government environmental audit should include compliance audit of environmental policies , audit of non - environmental policies , audit of environmental and non - environmental designs , audit of systems for environmental management , audit of fund for environmental protection , audit of investment in environmental protection projects and the construction of the projects , etc . this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit . since there are little study of environmental audit performed by internal auditing staff and public auditors , the author merely provides some perspectives to the contents of them
鉴于内部环境审计和社会环境审计在我国尚未开展，有关的研究也较少，作者仅对内部环境审计和社会环境审计的内容提供了一些思路，如内部环境审计应该包括合规性审计、污染预防审计、产品审计、财产使用审计、制造、贮存和处置审计、环境负债审计、环境管理系统审计和环境项目成本效益审计等内容，而环境系统审计、环境报告审计和对企业环境责任报告的审计应纳入社会环境审计的内容。 - The second part , high school ' s management audit and high school ' s operational audit . which is the third and forth chapter of this thesis . the high school management audit is divided into five parts : the plan audit , the decision audit , the control audit , the organization audit , the leading audit ; the high school operational audit includes budget capital audit , outer budget capital audit , human resource effectiveness audit , the use of fixed assets audit , the use of utility audit and the daily life " s effectiveness audit . it is the most important part of this thesis
第二部分，高校管理审计和高校经营效益审计，为第三章和第四章内容。高校管理审计分为五大部分的内容：计划机能审计、决策机能审计、控制机能审计、组织机能审计和领导机能审计；高校经营效益审计主要从预算内资金审计、预算外资金、人力资源效益审计、固定资产使用效益审计、物质设备利用效益审计以及日常生活中的经济效益审计几方面进行论述。是本文论述的重点。 - In “ national auditing office ’ s developing program from 2003 to 2007 ” issued by cnao , it says : “ performance auditing would be paid the same important attention as legality and regularity audit . performance auditing proportion in the whole government auditing work would be enlarged year by year , and the resources invested in it will reach a half of all the auditing investment ”
我国国家审计署制定的《审计署2003至2007年审计工作发展规划》中提出, “实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右” 。 - Our country audit office program 2003 point out : laying equal stress on the public finance receipt and expenditure legal compliance audit and the performance audit , enlargement performance audit strength year by year . the performance audit took half of the whole audit . it carry out the important step of the economic performance audit . this selected works chooses the economic performance audit in the government audit realm to carry on current and certain theories meaning of research and has certain realistic meaning
本文首先介绍了经济效益审计的历史、定义、特征,国内外对此的理论研究和实践状况,然后比较分析了美国、英国、加拿大与我国审计制度的异同,接着结合英国政府开展的公共工程投资项目和我国的河口清淤工程投资效益审计案例,提出了改进我国经济效益审计的建议。