Research On The Construction Of Strategic Management Audit System Of BG Company Based On Balanced Scorecard

With the rapid development of China's economy,strategic management capabilities have gradually become an important part of sustainable economic development of enterprises.The need for strategic effectiveness of the company and its development have spawned strategic management audits,so the concept of strategic management audits has gradually appeared in people.In the field of vision.Strategic management audit is an important tool for corporate strategic control and evaluation.It is independent,systematic,and comprehensive.It mainly audits,evaluates,and monitors strategic management activities at various stages to promote the realization of corporate strategic goals.Modern enterprises should start from From the perspective of strategic management,construct an enterprise strategic management audit system,improve the strategic management audit system,optimize the internal audit function and scope,standardize the strategic management audit implementation process,improve the efficiency of strategy formulation and implementation,and promote the healthy development of enterprises.At present,China's daily necessities industry is fiercely competitive,and some brands also face optimization and innovation issues in strategic management.In order to achieve the strategic goals of the organization,the internal audit department should actively play a guiding and controlling role in the governance process,and pay attention to major strategicrelated issues.Issues and provide an independent and objective assessment of the effectiveness of the governance process.At this stage,the transition from operational management audit to strategic management audit is one of the ten major trends in the development of internal audit.It is imminent for enterprises to establish an effective strategic management audit system.Based on the above research background,this paper first clarifies the concept of strategic management audit and the concept of balanced scorecard.After summarizing the basic theory,it explains that the balanced scorecard can be used in strategic management audit from the nature,function,function and scope of the two,and analyzes the applicability and necessity in combination with the actual situation of BG company.Secondly,based on the current situation of BG company,this paper constructs a strategic management audit system,which clearly defines the subject,object and goal of strategic management audit as well as the process of strategic management audit,and creatively references the logic of Balanced Scorecard in the evaluation method of strategic management audit,and creates a set of strategic management audit evaluation framework,including 4 dimensions,15 Key indicators,and the implementation of BG company's strategic objectives were scored and evaluated.Finally,this paper proposes to improve the strategic management audit system,improve the status of the enterprise audit function departments to ensure that the system can operate well and effectively.