Research On Economic Efficiency Audit Optimization Of Z Logging Company Based On PDCA Theory

Under the condition of market economy,the separation of two rights and the diversification of property rights are the characteristics of most enterprises.It also needs to meet the concern of external stakeholders on the economic benefits of the enterprise.Therefore,the enterprise's economic efficiency audit is particularly important.At the same time,as a subsidiary of a central enterprise under the management of sasac,Z well logging company has certain representativeness and demonstration in its management and benefit level in the industry.Facing the fierce competition of domestic and foreign companies in the market,it is inevitable that economic benefit audit is indispensable for it to keep improving its management and benefit level.However,the depth and quality of the implementation of its own economic efficiency audit as well as the effect it can achieve have all made a question mark over whether it can achieve the goal.Therefore,the quality control of economic benefit audit of Z logging company and the optimization design of each stage are of course extremely urgent.China's economic efficiency audit is similar to the performance audit or "three E" audit abroad,including operation audit and management audit.With the further improvement of economic benefit audit theory and practice,it is gradually used in the specific project audit or comprehensive audit to verify and evaluate the economy and help enterprises to improve the operation and management and improve economic benefits.In this paper,the main research methods used are literature induction,inductive analysis,qualitative analysis and quantitative analysis method,with the economic benefits of well logging company Z audit as the research object,combined with its own working practice to conduct a comprehensive analysis of mining problems that exist,and introducing the theory of PDCA circulation method for system optimization.This paper first describes the development status of economic efficiency audit,then from the theory of economic efficiency audit and PDCA cycle,analyzes the control points that should be set for economic efficiency audit under the PDCA cycle model.Secondly,combined with the audit practice,this paper briefly discusses the current situation of Z company's economic benefit audit,and analyzes the existing problems.Then,the necessity of optimization is analyzed,and the optimization design idea is given.Then,from the PDCA four stages,respectively stand in the audit project and internal audit institutions two levels for optimization.At the level of audit project,the control points including industrycharacteristics,audit evaluation index,audit evidence collection,three-level review system,audit report and follow-up audit are optimized.In the aspect of audit institutions,mainly from to ensure that the audit independence and authority,integration of audit resources and quality control standards and customer satisfaction survey and so on several aspects to improve institutional level,to ensure the well logging company Z optimized design scientific and comprehensive economic benefit audit,and at the same time to optimize other safeguards are discussed.It not only promotes the improvement of economic efficiency audit,but also strengthens its theoretical foundation,which has certain reference value for other enterprises in the industry to improve economic efficiency audit.