Research On Performance Auditing Management Of Jiangxi Cultural Enterprises

As a special enterprise, cultural enterprises play an important role in the development of society and people's life. How to protect the active and effective and orderly operation, how to ensure the most effective use of public funds, the public was convinced that the government of public funds were good management is one of the problems facing society today. Performance audit as a tool that can be of economic and social public resources is reasonable, effective and scientific review, consideration, analysis and evaluation to promote economic and social comprehensive, coordinated, efficient and sustainable development. Therefore, to carry out performance audit of cultural enterprises to actively explore the industry, enterprise financial performance, is conducive to optimizing the financial investment policy of the cultural undertakings, and promote the healthy development of cultural undertakings.In this paper, through literature research, case analysis, system analysis method to the idea of performance audit as an opportunity, in Jiangxi enterprise culture as the research object, through the analysis of the status quo of Jiangxi cultural enterprise performance management that "Jiangxi Province cultural industry comprehensive index and influence refers to the number of both into the national top ten, main business income of 2014 in 2011 102 billion yuan on the basis of three years over a lot, ahead of schedule to achieve the goals of the Twelfth Five Year Plan".In the system the analysis Jiangxi culture enterprise performance audit management in the presence of such as financial management is not standardized, internal control system is not perfect etc. based on, in-depth study of the causes of these problems, and select the ZX company carries on the case analysis. Finally aiming at the existing problems proposed to expand the connotation of performance management of enterprises; the establishment of a scientific evaluation index system of performance management; enterprise innovation performance audit management methods; culture professional performance audit personnel etc. measures to improve the effect of enterprises performance audit. Hope to promote the management of cultural enterprises in Jiangxi more scientific and standardized, to provide theoretical and practical support for the research of performance audit management.