Research On The Optimization Of Index System For Performance Audit Of LS Company

With the development of the market economy in our country,the performance audit as a means to discover internal management issues in time,is getting more and more attention from enterprises.However,an evaluation index system which is in line with the practical and scientific evaluation of enterprises is extremely important for performance auditing.Therefore,it is an urgent task to construct a performance audit evaluation index system to be a performance audit.Based on this research background,this paper summarizes and summarizes the current research status of performance auditing and performance audit evaluation index system at home and abroad,using strategic management theory,balanced scorecard as the theoretical basis,and selects the LS company as the research object.Through the in-depth analysis of the various dimensions of its current performance audit evaluation index system,the value points are explored and the improvement points are explored.The concept of balanced scorecard is used throughout the optimization process of the index system.The analytic hierarchy process gives weight to each index,and then it reconstructs a set of performance audit evaluation index system which combines strategic objectives,financial and non-financial indicators,and is scientific,comprehensive and operable.Finally,Make a comprehensive evaluation of LS company based on the performance of the business performance,the performance audit of the index system.The results of the research show that the application results of the system with the balanced scorecard optimized by LS are consistent with the actual situation of LS company,and the index design improves the lagging,simplification and quantification of the original index system,and is not strong enough to be related to the subject of the audit.The comprehensive evaluation results also verify the scientificity and operability of the evaluation system to some extent.