Research On The Construction Of B Internal Enterprise Performance Audit Evaluation Index System

At present,the national economic development has entered a new stage,the state has introduced relevant policies to vigorously promote the development of performance auditing,and the construction of performance auditing evaluation index system is an important part of performance auditing.As a major participant in economic activities,enterprises are compliant with economic development.It is an inevitable choice for the development of enterprises to construct a performance audit evaluation index system suitable for Chinese enterprises,and it is also an inevitable requirement for participating in international economic competition.However,for a long time,many enterprises do not have a scientific and reasonable performance audit evaluation index system.In the current system of enterprises,most of the evaluation indicators are limited to the financial point of view,which is to make the whole system have greater limitations.As an advanced evaluation method,the Balanced Scorecard contains financial and non-financial indicators,which can comprehensively and comprehensively reflect the performance level of the enterprise.At the same time,the strategic objectives are embodied,taking into account the internal and external environmental changes of the enterprise,which is the development of the enterprise.An important helper in the middle.As a well-known agricultural listed company in the province,the company's current operational performance evaluation indicators only remain at the financial level,and enterprises try to build a more reasonable performance audit evaluation index system.Based on the above discussion,this paper attempts to construct a scientific and reasonable performance audit evaluation index system for B enterprises by using the balanced scorecard method.This paper deeply studies the basic theory of balanced scorecard and performance audit.From the perspective of internal audit,under the guidance of 3E theory,stakeholder theory and strategic management theory,it adopts literature research method,case study method,normative analysis and empirical analysis.The combined method,combined with the internal operation of the enterprise,builds an evaluation index system that conforms to the actual development of the enterprise,and applies the constructed system to the enterprise,reflecting the performance level of the enterprise.The scientific structure of the constructed system is reflected by comparison with the original system.Aiming at the problems existing in the performance evaluation index system of B enterprise,the corresponding safeguard measures are proposed to promote the improvement of efficiency,help enterprises to increase value,achieve the strategic goals of the enterprise,and thereby enhance the core competitiveness of the enterprise.