Research On Enterprise Performance Audit Model Building And Application

As a product of social development, enterprise has become the main participants in themarket economic activities, and more and more enterprises are increasing scale, collectivizewith the continuous development of market economy. During this process, the organization ofthe management requirements also increased, which put more and more attention to itsstrategic development, risk prevention, in order that it can within the scope of a certain riskand the organizations could get better development. The thoughts and ideas preciselyprovides the opportunities of the development to organize the internal audit work, especiallyto the performance audit which are more closely associated to organization’s strategicperformance management, has also been put attention by more enterprises. Through theeffective integration of enterprise strategic performance management system andperformance audit, performance audit will better embedded in its strategic performancemanagement system and as an important link to give full play to the role of performance auditand to promote the enterprise strategic target.Under the overall research background, through the research on the historicaldevelopment and matters need attention of performance audit at home and abroad, implementideas and other related contents of research, this paper try to explore new integration idea ofour country enterprise performance audit and the organization’s strategic performancemanagement system. Meanwhile, it build the corresponding performance audit modelaccording to comb out the thinking of strategic performance management by means of theadvanced theory, so as to excavate the value of the organization’s strategic performancemanagement and places need to be improved. In this paper, the author verified theperformance audit of the model combines with the specific cases for the construction. Itpromotes the strategic performance management system to further improvement as well asenriches the theory of private enterprises in terms of performance audit practice.During the study, the author take the related theoretical research and practical analysis,the combination of the way and the method of combining quantitative and qualitative analysisto study the enterprise strategic performance management system of performance audit and management system, the performance audit of the localization and the development ofrelations between ideas. The author explores the implementation of the performance audit andimplement of enterprise by combining with the strategic performance management tool. Inthe paper, the author made the study mainly through the methods such as read the relevantresearch literatures and books, organize the actual information collection and analysis ofrelevant factors.There are some new breakthroughs for the research on previous enterprise performanceaudit, during writing this paper:Firstly, to improve the combine of performance audit and management. Improve thestance and think performance audit enterprise strategic performance management systemintegration problems in system. Take advantage of the existing strategic performancemanagement system content, as well as be extension and development than the past, andmanifests the value of internal audit.Secondly, expand the focus category on performance audit and strengthened the changeof performance audit guide. Use the performance prism model as the implementation ofperformance audit methodology to import the performance audit, rethink the enterpriseperformance audit of the implementation of new ideas, and expand the attention of theperformance audit.Thirdly, build the model and innovate on the traditional performance audit ideas. Withthe performance prism model combined with the practice, build form performance auditmodel, and the original performance audit idea and method for effective inheritance, and isblended in among them. Detailed consideration in the model, also more close to the practiceof strategic development with the previous performance audit ideas have greatly different.For an organization, performance audit plays important role in the strategic performancemanagement system. The studies of the corresponding theoretical research promote theauthor thinking in the enterprise performance audit idea, so as to introduce the performanceprism strategic performance management theory. With the help of the theory of usingmultidimensional to build the model of performance audit and refinement measure, in orderto get a better performance audit entry point to evaluate the organization’s strategicperformance management system. The performance audit of A Company further validated enterprise requirements and the mathematical models of performance audit, has certainflexibility and practicability. The model has the further extension and development comparewith the balanced scorecard performance audit idea. It not only expands the strategicdevelopment point of view, but also further discusses the influence. To the enterpriseperformance audit, it makes great meaning of improving strategies and guiding.