A Study On The Evaluation Index System Of Performance Auditing Of State - Owned Enterprises

After The Third Plenary Session of the 18 th Central Committee of the Communist Party of China, our country has entered into the phase of comprehensively deepening reform.State-owned enterprises is still supports the key forces which the economy grows in our country and become a central part of the economic system reform. The state-owned enterprises is at a special and important position in our country,so it requires us to supervise them effectively.Audit is the main form of the supervision,so the effectiveness of the audit is attract more and more attention of the people. According to the different audit goals, the forms of the it are mainly economic responsibility audit,financial affairs audit, performance audit and so on. But at present, the audit form of state-owned enterprises in our country is still financial affairs audit,the Audit institutions are rarely use the performance audit. Performance audit is mainly inspect the enterprises’ efficiency,economy and functionality,so it’s application range is more wider than others and get more attention of the national audit office. The audit administration emphasis the importance of the performance audit in the 12 th Five-Year Plan audit development project of Auditing Office and required all the state-owned enterprises must carry out the performance audit. But the development of performance audit in China is very late, so the the theories and practices are imperfect especially the evaluation index system.So the main goal of this article is to analyze the defect of the evaluation index system of the performance audit and puts forward some problem-solving measures.This article has five main parts,the first part is to introduce the article’s writing background, writing significance, research methods and the article innovations;The second part is to introduce some theories of this article,including the state-owned enterprises, performance audit, performance audit of state-owned enterprises and so on, at the same time this article has investigated the current situation of state-owned enterprises’ performance audit, and finally summarizes the importance of the evaluation index system of performance audit; The third part is the key chapter of this article,firstly it introduce the development of the evaluation index system of performance audit and then points out the disadvantages of the evaluation index system that we used currently, and finally give some solutions.The fourth part is the case analysis part, according to the S enterprise’s performance audit evaluation index system, we analyze the deficiency of it and finally put forward some corresponding solutions;The fifth part is the conclusion part, the main task 0f it is to summarize the whole article. Through the five parts of the writing,we hope to provide some inspirations of the improvement of the state-owned enterprises’ performance audit evaluation index system, and promote the economic system reform.