Research On Performance Audit Problems And Countermeasures Of Heilongjiang Chenneng Investment Group

With the continuous development of economy and society,the current economic situation is constantly changing,and the competition among market players is increasingly intensified,the development of state-owned enterprises is facing great challenges.As the important support of national economy,the benefit and effect of the use of state-owned enterprises is directly related to the development of enterprises.Efficiency audit,with its emphasis on the economy,efficiency and effectiveness of the audited,plays an important role in the management of state-owned enterprises.Although China has been paying more and more attention to the benefit audit of state-owned enterprises,few state-owned enterprises actually carry out the benefit audit.Most of the state-owned enterprises that have tried to carry out the benefit audit include the benefit audit in the audit of financial revenue and expenditure or the audit of economic responsibility,but the implementation effect is not ideal.Therefore,a comprehensive and in-depth analysis of the state of state-owned enterprises benefit audit,find out the existing problems,put forward solutions,for promoting the development of state-owned enterprises benefit audit is of great significance.Based on this background,can choose heilongjiang Chenneng group(hereinafter referred to as Chenneng group)as the research object,using literature research,inductive analysis,comparative analysis and other research methods,through the network,ten thousand such as database access and benefit audit related literature,understand the benefit audit actuality at home and abroad and Calvin can group benefit audit status and to conduct a comprehensive in-depth analysis,in combination with the practical situation of Calvin can group,the particularity of the external environment factors,the construction of a scientific evaluation index system of benefit audit.Based on the research status of benefit audit at home and abroad were analyzed,summarized the current mainstream of benefit audit audit method and evaluation method,on the basis of to Calvin can group benefit audit carried out in 2017 as the analysis object,combined with its businessdevelopment,describe the benefit audit the status,and reveals the problems of benefit audit,and analyze the causes;And put forward the solution countermeasures,using the analytic hierarchy process to help it build a set of scientific evaluation index system,hoping to further improve and improve Chenneng group benefit audit,promote the long-term development of Chenneng group.