Study On The Performance Auditing Indices System Of State-owned Enterprises

In recent years,Chinese scholars have begun to pay more and more attention to the study of enterprise benefit audit related topics,but in reality there is a lack of more enterprise benefit audit cases.Among the large state-owned enterprises in China,Z group is a typical representative and has become one of the hot enterprises in benefit audit in China in recent years.However,on the practical level,it has not been able to achieve the desired effect.Therefore,we should deeply analyze the development status of benefit audit of Z group at the present stage,and formulate effective countermeasures against the exposed problems,so as to effectively promote the efficiency audit of state-owned enterprises in China.The research problem of this paper is how to establish a scientific evaluation index system of benefit audit and improve the effectiveness of benefit audit of state-owned enterprises.Firstly,it analyzes the current enterprise benefit audit evaluation index system.The second is to deeply understand the current situation of benefit audit of Z group and propose solutions to the existing problems of benefit audit of Z group.The third is to select the appropriate evaluation analysis method to optimize the benefit audit system and improve the effectiveness of the benefit audit;Fourth,through the establishment of a scientific and effective efficiency audit evaluation index system to analyze the problems affecting enterprise efficiency and give corresponding suggestions.This paper introduces the enterprise benefit audit from the research background and other aspects,expounds the current development of benefit audit at home and abroad,makes an in-depth analysis of the necessity of carrying out benefit audit,and expounds the basic theory it follows.Under this premise,taking Z group as the research object and combining with its actual situation,this paper deeply analyzes the benefit audit index system of this group and analyzes the deficiencies exposed therein.Applying the theory of fiduciary responsibility and the theory of capital preservation to explain the benefit audit of state-owned enterprises,establish a perfect benefit audit index system,and promote the transformation of audit supervision from compliance to performance.Use analytic hierarchy process to further refine audit objectives and decompose these indicators step by step.In combination with the actual situation,the corresponding weight is assigned to these indicators,and then multiplied with the score to make a conclusion.To further promote the transformation and development of state-owned enterprises,we should strengthen the efficiency of the use of state-owned funds by strengthening the study and analysis of the efficiency audit of state-owned enterprises.Since the efficiency audit of Chinese state-owned enterprises has not established a standard evaluation index system,the efficiency audit evaluation index system should be as scientific as possible.The model constructed by the analytic hierarchy process is used as the structure to realize the process.The system is mainly composed of three aspects,each of which is divided into specific indicators and classification indicators.Specific judgment criteria and calculation formulas are set for specific parameter values.Through the establishment of a sound and scientific efficiency audit index system,improve the efficiency of the use of state-owned capital,promote the development and transformation of state-owned enterprises,maintain and improve the value of state-owned assets,and achieve sustainable and healthy development.According to the problems existing in the benefit audit of Z group,specific solutions are proposed,that is,to establish a scientific evaluation system,closely centering on the analytic hierarchy process,and to construct a scientific evaluation system from the three aspects of social benefit,management benefit and financial benefit.