Research On QG Performance Audit Index System Based On Balanced Scorecard

At present,China is gradually promoting the socialist market economy,state-owned enterprises to deepen reform,and continuously improve the economic mechanism and management system.In this context,the country has issued a series of policies to support performance audit,the construction of performance audit indicators is undoubtedly one of the most important work.In participating in economic activities,Chinese enterprises should conform to the needs of economic development and construct a performance audit index system,so as to promote their own development and continuously improve international competitiveness.QG AG,as a well-known port transportation listed company in the province,must construct a more scientific and reasonable performance audit index system suitable for its own development if it wants to meet the needs of the development of the times and maintain its core competitiveness.This paper first organizes the theory of performance audit,focuses on the performance audit theory of "5E" and the analysis method of balanced scorecard,and lays the theoretical foundation for the optimization of the performance audit index system of QG AG.Secondly,by analyzing the current situation of performance audit of QG AG,we find out the existing problems in the current performance audit index system of QG AG,and point out the direction for determining performance audit indicators through balanced scorecard analysis method.Thirdly,the analysis method of the balanced scorecard is used to optimize the design of the performance audit index system of QG AG,which mainly introduces the optimization ideas and principles of the index and the construction of the evaluation index system.Finally,using the balanced scorecard analysis method,combined with the actual situation of the company specifically analyzed the relevant indicators from 2017 to 2019,and analyzed the evaluation results,in addition to introducing the relevant safeguards,it is considered necessary to set up internal audit institutions through science,get full recognition from management,and dynamically adjust the construction of indicator feedback mechanism,improve the overall quality of statistical performance audit indicators,improve the overall quality of auditors,enhance corporate social responsibility awareness and other measures to ensure the smooth progress of performance audit work.