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读《财会通讯》1986年第8期杨时展教授《社会效益审计的设想》一文,令人耳目一新。我认为他的这一设想,为具有中国特色的审计体系开拓了一条广阔的道路,也为新形势下的宏观经济控制提供了一个有效的手段。但作为一个设想,离付诸实施还有一段距离,还需要有志于此者来探索、来完善。为此谈点不成熟的看法,不妥之处请指正。一、社会效益是微观效益和宏观效益的统一。人们进行经济活动,总是力求以尽可能少的劳动耗费获得尽可能大的经济效益。微观经济效益是会计实体在生产经营活动中所取得的收益,它的衡量指标主要是利润。宏观经济效益主要指微观范围以外的宏观经济结构、体系活动中所取得的经济效
Reading the article “Proposal of Auditing Social Benefits” by Professor Yang Shizhan, No. 8 in the “Accounting Newsletter” in 1986, is refreshing. I think that this vision of him has opened up a broad road for the audit system with Chinese characteristics and also provided an effective means for macroeconomic control under the new situation. However, as an idea, there is still a long way to go before it is put into practice. It also needs to be interested in exploring and improving. To talk about immature views, please correct me. First, social benefits are the unity of micro-economic benefits and macro-economic benefits. People carry out economic activities and always strive to obtain the greatest possible economic benefits with as little labor as possible. Microeconomic efficiency is the income that an accounting entity gains in its production and operation activities. Its measurement index is mainly profit. The macroeconomic benefits mainly refer to the macroeconomic structure outside the micro scope and the economic efficiency achieved in the system activities.