Study On Company Comprehensive Performance Audit Based EVA-B System

The enterprise comprehensive performance audit is appraising for the audited enterprise's collectivity benefit. The ranges of the auditing include all the aspects of the management. After fulfilling the auditing, there must be bringing up with the comprehensive audit conclusion about performance, at the same time preferring to the problem of benefit and comp up with the improvement suggestions. At present, our native enterprises are facing up lots of challenges: how to adapt the market's drastic competition increasingly, how to succeed, how to create values for the enterprise. In order to deal with these challenges and to attain the all goals of the enterprise, it is absolutely necessary to appraise the operator's performance objectively, while management audit, especially enterprise performance audit is one of the methods that appraises it objectively, effectively. The management audit is a branch of the field of audit , and developing with the internal audit developing. It is very important to appraise the enterprise operators at the beginning of the initiation. Furthermore, management audit especially enterprise performance audit play more important roles with the management science applying in the enterprise management more and more. It is a realistic topic for the academic that the enterprise performance audit is adapting new position and hunt after the more scientific audit mode, ways and technology to exert on the developments and competitions of the enterprise furthest. The paper aims to research the enterprise comprehensive audit problems of the management. There are three contents in the paper: performance audit meaning, performance audit procedures and performance audit method. Performance audit meaning discuss the essence of the enterprise performance through studying the management audit theory and performance audit theory. It is the important part of the management audit, including specific content and study object, the difference with other finance audit and performance appraising. The performance audit procedure expatiate the procedure following by the performance audit particularly through integrating modern internal audit procedure, finance audit procedure and performance audit inherence procedure. The core part of the paper is the research of the performance audit methods and the performance audit procedure. At present, there is a few research about the enterprise performance audit methods and technology. The paper try to build up a EVA-Bsystem to audit the enterprise performance. The EVA-Bsystem is the combination of EVA and BSC, appraising the enterprise overall performance levels through analyzing EVA, at the same time according to BSC indices as the complementary indices to analyze all the aspects performance particularly. For the rationality and scientific of theEVA-B system , The paper arguments it from the aspect of the theory and the demonstration. At last, the application of the system is expatiated particularly.