Research On The Improvement Of Performance Audit Of S Company Guangzhou Division

China's performance audit began in the 80s of last century,the audit departments at all levels to explore and carry out the performance audit work,academic circles have begun to focus on the field of performance audit research and discussion.In 2011 the Audit Commission formulated the "audit" 12th Five-Year "audit work plan",put forward "comprehensively promote performance audit,to accelerate the transformation of economic development mode,improve economic efficiency and effectiveness of the financial funds and public resource management activities".The development and deepening of performance audit is the trend of the development of audit in our country,and its development has caused great changes in the contents and methods of audit.This paper selects the state-owned enterprises S company on the implementation of the performance audit department in Guangzhou as the research object,first introduced the research background and research significance of performance audit,summarizes the research achievements at home and abroad,and the related research results of performance audit are briefly reviewed.In the second part,it mainly introduces the concept and theoretical basis of performance audit.The third part introduces S company Guangzhou division performance audit status and business processes,combined with the fourth part through the combing of the performance audit of the implementation process and results,and conclude that there is single audit methods and audit personnel competence and evaluation system is not perfect and lack of audit results report the problem of low utilization,the main causes of these problems are the performance audit standards,audit personnel quality and the lack of performance audit in practice the lack of mature standards and practice guidelines and lack of follow-up audit.For the above problems and reasons,the fifth part puts forward the method of management audit methods,the auditor team building,improve the evaluation system and suggestions for improvement of the follow-up audit,play a boost for the value of internal audit.This paper argues that the research on performance audit can audit the effective methods and technology and scientific application,the internal audit team construction direction for future performance audit practices,improve work efficiency and reinforce the work provides an effective way.Through the modification and supplement management performance evaluation index,obtain the overall score of the performance audit,which is the overall evaluation of audit subject over the past year performance.can provide some references for the implementation of audit projects in the future.