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充分发挥内部审计的优势,提高审计质量和水平,拓展内部审计范围,促进内部审计从以真实性、合规性为导向的财务审计为主,向以真实性、合规性为导向的财务审计和以提高经济效益为导向的管理审计并重转变,必将成为铁路多元经营企业内部审计部门和审计人员的首要任务。本文拟从铁路多元经营企业进行效益审计的必要性、可行性、操作性以及目前需关注的问题等方面,浅议关于铁路多元经营企业开展效益审计的几点思考。
Give full play to the advantages of internal auditing, improve the quality and level of auditing, expand the scope of internal auditing, and promote internal auditing. From financial audits oriented by authenticity and compliance to financial audit oriented by authenticity and compliance And the double emphasis on management audit with the aim of improving economic efficiency will surely become the primary task of the internal audit department and auditors in the railway diversified enterprises. This article intends to discuss the necessity, feasibility and operability of the efficiency audit of railway diversified enterprises and the issues that need attention at present.