Research And Application Of Performance Audit Evaluation System Of State-owned Cultural Media Enterprise

Since the third plenary session of the The 18 th Central Committee of the Communist Party of China,China has entered a new stage of comprehensively deepening reformation.As the core force of China's economy,state-owned enterprises have become a central part of the reform of the economic system.However,in state-owned enterprises,cultural media enterprises have their particularity.These enterprises have the traditional industrial properties and social attributes of ideology.The establishment of the performance audit evaluation system of state-owned cultural media enterprises has become an important work content of auditing in China.Through theoretical study,this paper analyzes the current situation of state-owned cultural media enterprise performance audit evaluation and requirements,and the earth media co.,LTD and Shanghai news and publication the thinking of performance audit evaluation system building.According to the requirements of the <On promoting the social benefits of state-owned cultural enterprises in the first place,the realization of social benefits and economic benefits unified guidance>,and the representative,multi-dimensional and operable principles selected in the combination of indicators,A performance audit evaluation system of ‘A publishing media co.,ltd.' was proposed.The evaluation system is divided into two parts of the economic performance and social performance.Economic performance evaluation of profitability,asset quality,debt paying abilityy and business development in four aspects.Social performance,emphasis the political orientation,cultural products and service quality,industry status,social influence and the internal construction of five aspects,covering 15 related indicators.In order to provide a useful reference for the government management department or the publishing enterprises to establish a systematic and comprehensive performance audit evaluation system for the company.Finally,combining with the <Guidance>,the author further puts forward some Suggestions on the performance audit of cultural media units or enterprises.