Study On Designing Company Internal Performace Audit Estimate System

Profits from the overseas benefit audit experience, the development has the Chinese characteristic the company internal performace audit is in our country modern internal audit development important task . The company competence theory maily studies the company competitive advantage and how to maintain the company long-term competitive advantage. Then it give us a new visual angle to go along the performance audit. With the push of information economy, the company internal performace audit become a new question for discussion. Its core theory and practical problem are: how to estimate company internal performace exactly;what company internal performance audit should comprise; how to combine faniancial indexes and non-faniancial indexes . These problem deserve for research.This article combine internal control system, faniancial indexes, non-faniancial indexes, and intending indexs. This paper design a new and integrated company internal performace audit estimate system . In the system, the company doesn't only depend on its application of financial indexes system , but alse the non-financial indexes are more and more important .This article select a company which has come into the market several years ago in our countyr as samples, uses the company internal performace audit estimate system. The process mainly comprizes planning period, implementing period,reporting period and subsequent period. This article explains several indexes detailed. It makes the appraisal to company's management and the economic efficiency, proposed the constructive suggestion, obtains the best economic efficiency for the company to supply ideas. The application of the system concentrate in implementing period and reporting period chiefly. The findings has confirmed that the company internal performace audit estimate system is scientific and exercisable .