经济效益审计是经济效益实现途径开发利用和实现程度的审计,它是现代审计科学的发展。它能促使企业更好地发挥人力、物力和财力在生产经营过程中的作用,促进企业管理水平的提高。为了充分发挥经济效益审计的作用,在促进经济效益审计时,必须注意以下几个问题。 (一)不能把经济效益与企业利润简单的等同起来。经济效益和企业利润都是投入和产出相比之差,但企业利润是按照会计制度的规定把营业收入与成本费用按计算期配比的结果,而经济效益既包括受益者当期实现的效益,也包括当期创造而由后期受益的潜在效益。经济效益还包括直接归创造者受益的效益,和间接地由非创造者受益的效益。此 The audit of economic efficiency is the audit of the development, utilization and realization of the realization of economic benefits. It is the development of modern audit science. It can prompt enterprises to better play the role of manpower, material resources and financial resources in the production and management process, and promote the improvement of enterprise management. In order to give full play to the role of the audit of economic efficiency, in promoting the audit of economic efficiency, we must pay attention to the following issues. (1) It is impossible to simply equate economic benefits with corporate profits. Both economic benefits and corporate profits are the difference between input and output. However, corporate profits are the result of matching the operating income and costs according to the calculation period according to the provisions of the accounting system. The economic benefits include both the benefits realized by the beneficiaries in the current period. It also includes the potential benefits from the current period of creation and later benefit. Economic benefits also include benefits directly benefiting the creators, and benefits that are indirectly benefited by non-creators. this