The Research On Performance Audit Indexes Based On The Enterprise Competence

Performance audit, which came into being with the development of internal audit and management audit,is becoming more and more important.While its core theory and practical problem are:how to evaluate enterprises'performance exactly;what performance audit should include.With the push of new economy,it is widely accepted that the traditional financial performance evaluation have many shortages.Because of the drastic market competition,the success of enterprise doesn't only depend on its application of financial indexes system,and the non-financial indexes are more and more important.It is very crucial and practical to study how to acclimatize the performance audit to the demand of operational condition change. The enterprise competence theory maily studies the enterprise competitive advantage and how to maintain the enterprise long-term competitive advantage. Then it give us a new visual angle to go along the performance audit.Based on the theory of performance audit, performance evaluation and enterprise competence, this paper designs the performance audit system.The system can combine faniancial indexes and non-faniancial indexes,quantitative indexes and qualitative indexes,long-term indexes and short-term indexes.Also it emphasize the evaluation of long-term competitive advantage,and can reflect enterprise's performance exactly and comprehensively.This paper selects IT listed companies in our country as samples,uses linear regression to study the relation of enterprise competence systems and enterprise performance empirically.The findings has confirmed that the competence systems designed in this paper can explain the main change of enterprise performance.Namely the performance audit system based on the enterprise competence theory is scientific and reasonable.In the end, the process of performance audit system based on the enterprise competence theory is discussed.The process mainly include planning period, implementing period,reporting period and subsequent period.