论文部分内容阅读
当前,物资企业经营管理中存在着不少问题,管理观念淡薄,管理方法和手段落后,相当一部分企业损失浪费严重,有的出现亏损甚至资不抵债。因此,大力加强管理工作,开展经济效益审计,促进企业提高经济效益,是企业生存和发展的内在要求。一、开展物资企业经济效益审计的原则在经济效益审计中,评价一个企业经济效益的高低,应结合物资企业的实际,遵循以下几条原则:(一)社会效益与企业经济效益相结合的原则。
At present, there are many problems in the operation and management of material companies. The management concepts are weak and the management methods and methods are backward. A considerable part of the enterprises suffers from serious waste of losses, and some even have losses that are even insolvent. Therefore, it is an inherent requirement for the survival and development of enterprises to vigorously strengthen management work, carry out economic efficiency audits, and promote enterprises to improve economic efficiency. First, the principle of auditing the economic returns of material companies In the economic efficiency audit, to evaluate the level of economic efficiency of an enterprise, the following principles should be followed in conjunction with the material company’s actual situation: (1) The principle of combining social benefits with corporate economic benefits .