| 某承包经营加油站经济效益审计案例分析 |
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| 引用本文： | 徐荣华.某承包经营加油站经济效益审计案例分析[J].浙江万里学院学报,2008,21(6):66-69. |
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| 作者姓名： | 徐荣华 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 文章试图通过一则经济效益审计案例分析来说明当前该项审计的困境。首先是该案例并不符合经济效益审计的基本特征，是承包经营一方对于另一方经营所实施的专项审计。其次是审计重点和方向有待改进。最后讨论了如何对该加油站实施真正意义上的经济效益审计。
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| 关 键 词： | 经济效益 审计 案例分析 |
A Case Study on Auditing Cost-effectiveness of Contracted Gas Stations |
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| XU Rong-hua.A Case Study on Auditing Cost-effectiveness of Contracted Gas Stations[J].Journal of Zhejiang Wanli University,2008,21(6):66-69. |
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| Authors: | XU Rong-hua |
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| Institution: | XU Rong-hua (Zhejiang Wanli University, Ningbo 315100) |
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| Abstract: | This article aims to discuss the difficult situation of auditing cost-effectiveness through a case study of a contractually managed gas station. Firstly, the case is not compiled with auditing characteristics, for it is a special audit by one party involved in the contractual management to another party. Secondly, the focus and orientation of audit should be improved. Finally, the article discusses how to enforce the real cost-effectiveness audit for gas stations. |
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| Keywords: | cost-effectiveness audit case study |
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