Study On Strategic Audit Of Listed Company

Strategic audit is a subject which is a cross of strategic management and audit. The basic reason of its development is the strategic management wave tide caused by the governor entrust responsibility of unprecedented extension in 70's 20 centuries. It refers to the strategic management of the strategic audit staff to conduct the entire process of analysis, monitoring, and evaluation activities. Strategic audit plays the most important role on strategic decision-making more scientific, reasonable audit and evaluation of the effectiveness of the strategy's implementation, and this is also the focus of the audit. In the listed company, the strategic audit is essentially a board of directors involved in strategy, strategic decision-making and supervisory control of a corporate governance tool.As the strategic audit is a newly arisen topic, theorists' and practitioners' study on firm's strategic audit is still relatively little. Scholars at home and abroad research on this subject is at an early stage, and there is no concept of the formation of a clear framework for a complete theoretical system of the strategic audit.This text uses the comprehensive domestic and international result of strategic audit, and combines the concrete of circumstances of the listed company to study the theories and actual situation problem of the strategic audit. To analyze the existence of problem in the implement of the listed company, the writer uses substantial evidence research. Then the writer gives some measures to solve these problems for having a deeper understanding of the strategic audit which is newly arisen.This text includes six parts. The first part introduces the background, meaning, domestic and international research of result, textual research way of thinking etc. The second part is the theory of interpretation, including the strategic audit of listed company subject, object and content, objective, function, nation and characteristics. The third part introduces the process design and method of research on strategic audit of listed company. The process design includes the preparation stage, implementation stage and reporting stage, and introduces some methods suitable for strategic audit's characteristics based on the traditional method. Because there is no unify evaluation standard of the strategic audit currently, in the forth part, the writer tries to establish evaluation standard for concerning strategic establishment audit of evaluation standard and strategic implement audit. The fifth part introduces the necessity and viability assessment of strategic audit in listed company, and then the writer analyzes the existence of problems in the strategic audit of listed company using relativity research on the corpus of strategic audit and the business enterprise results by the strategic audit committee of the listed company. Then the writer gives some measures of having stronger reality meaning. The last part is the conclusion and the outlook of this article.