Study On The Evaluation System Of Performance Audit For Operators Of Urban Water Supply Enterprise

Performance audit is a form of audit and supervision accompanied by thedevelopment of the market economy system, which has become an important symbol ofmodern audit. Urban water supply is facing many problems, such as low quality, poorinstitution and rapidly rising cost pressures. Performance audit of state-owned urbanwater supply enterprises can evaluate the performance of water supply enterprisesobjectively and fairly. It can help to improve the management of water supplyenterprises, solving the problems such as low profit margins and a difficult financesituation; it is helpful for government making conductive policy for water supplyenterprises, and then can enhance the overall levels of urban water supply services. Butat present, we have no common idea on the content of performance audit operation forwater supply enterprises and lack the scientific and effective methods, which affectedthe result of the audit. Therefore, this paper studied the the performance audit operationof urban water supply enterprises deeply.Considering the characteristics of water supply enterprises in China, we begin ourpaper with the concept of performance audit, then defining the content and scopenormatively. On this basis, we design a set of urban water supply enterpriseperformance audit evaluation index system by using the amended balanced score. Thenthrough summarizing the evaluation criteria of indicators and AHP and other methods,we conducted performance audit evaluation in a city water company.This paper is divided into six parts: the first and second parts analyze researchstatus,the theoretical basis and practice problems of the performance audit, then weelaborated on the performce audit problems of urban water supply enterprises; the thirdpart is focus of this paper, which illustrates how to use the modified balanced score tobuild China’s urban water supply enterprise performance audit evaluation andstandard.ect; the forth part we describe the use of the evaluation results of audit andmake a empirical case study in the next part; the final part is the conclusion and outlook.