Research On The Establishment Of Performance Audit Evaluation Index System For State-owned Enterprises

With the in-depth development of China's socialist market economy,the reform of state-owned enterprises has been constantly promoted,and its economic mechanism and management system have also been transformed.The construction effect of modern enterprise system is very obvious.According to the requirements of the development of market economy,the construction of performance audit evaluation index system in line with the state-owned enterprise system is also the only way to realize the reform of state-owned enterprises.In terms of performance audit evaluation,although the system of our country is different from that of foreign countries,we can learn from the performance audit evaluation index system of foreign countries in terms of indicators and extract the essence.In addition,according to the actual situation of China's state-owned enterprises and different industries to make appropriate adjustments,select the appropriate indicators for the quantitative evaluation of enterprises.At present,our country state-owned enterprise performance audit evaluation mainly focus on the use of financial index evaluation being audited,although compared with the previous traditional performance audit scope of narrow have improved,but due to our country economic system and political influence and restriction,and according to the state-owned enterprise performance audit data analysis,financial index evaluation still occupy the main body status,the main purpose of this audit index set is to ensure the economic benefits of enterprises,to promote enterprise development as the foothold,but neglected the state-owned enterprises should undertake social responsibilities.At the present stage,there are few research literatures on the performance audit evaluation index system of state-owned enterprises,which is inconsistent with the economic status of state-owned enterprises in China.Therefore,this paper tries to build a set of performance audit evaluation index system of state-owned enterprises,hoping to have some enlightenment on the development of performance audit of state-owned enterprises.This paper starts from the theory of performance audit,then analyzes the development process of the performance audit evaluation index system of state-owned enterprises and the problems existing in the performance audit evaluation index system of state-owned enterprises.Based on the four dimensions of the balanced scorecard method: financial dimension,internal management dimension,stakeholder dimension,learning and growth dimension,the construction and design of the performance audit evaluation index system of state-owned enterprises was carried out,and the weight of indicators was determined by combining the analytic hierarchy process.The state-owned enterprise A group is selected for case analysis to analyze the development background,implementation status of performance audit and the existing problems of its performance audit.Based on the actual situation of A group,this paper applies the designed audit evaluation index and adopts the fuzzy comprehensive evaluation method to comprehensively evaluate the performance audit of A group,puts forward the supporting strategies to improve the performance audit evaluation of A group,and puts forward the corresponding guarantee measures.It is expected to make scientific,objective,fair and effective evaluation on the performance of state-owned enterprises,so as to improve the efficiency of performance audit and promote the development of state-owned enterprises.