基于企业能力的企业绩效审计指标体系研究

发布时间：2018-06-12 00:36

本文选题：绩效审计 + 绩效评价　；参考：《重庆大学》2006年硕士论文

【摘要】： 企业绩效审计是我国当前审计实践的发展重点,是审计理论体系中内部审计和管理审计发展到知识经济时代应运而生的一个重大课题。绩效审计的核心问题是:在绩效审计中如何正确评价企业的经营业绩;运用什么样的绩效标准才能对企业的价值和贡献进行合理审计;对企业的绩效审计应包括哪些内容以及涉及哪些衡量标准内容等。即企业绩效的评价问题。在新经济浪潮的推动下,人们普遍认为:传统的绩效测评指标主要是会计、财务指标,注重对过程结果的反映,带有静止、单一和被动的特点。随着市场竞争程度的提高,产品和服务更新换代的周期缩短,企业感受到了越来越大的竞争压力,一个成功的企业不再仅仅依赖于它对传统财务评价指标体系的运用,而是更多地取决于它对非财务指标体系(如企业创新能力、可持续发展能力等等)的重视。企业的绩效审计如何适应新形势需要,探求更为科学合理的审计方式、方法和技术,以期最大程度地发挥其在企业发展和竞争中的作用,是当前理论界摆在我们面前的一个具有现实意义的课题。而企业能力理论着重研究企业竞争优势与企业绩效差异的来源以及如何保持企业长期的竞争优势,为我们进行企业绩效审计提供了一个新的视野。论文以企业绩效审计理论、绩效评价理论和企业能力理论为基础,构建了基于企业能力的企业绩效审计指标体系。该指标体系实现了财务指标与非财务指标、定量指标与定性指标、长期性指标与短期性指标的有机结合,重视了对企业长期竞争优势的评价,能够更全面真实地反映企业的综合绩效状况,具有传统的财务绩效审计所不具备的优点。论文以我国IT上市公司为研究对象,选取了208个样本,采用单元线性回归和多元线性回归等统计技术对企业能力体系与企业绩效相关性进行了实证研究,研究结果表明:论文所设计的企业三大能力体系与其绩效之间存在较高程度的一致,企业能力体系应用于企业绩效审计具有较强的合理性和科学性。绩效审计的程序与技术方法均属于实务或操作层面的问题,在绩效审计越来越受到重视的背景下,对程序研究也成为一项非常紧迫的任务。因此,论文在验证了企业能力体系应用于企业绩效审计的合理性之后,对其的具体操作过程分计划阶段、实施阶段、报告阶段和后续阶段进行了详细的阐述。
[Abstract]:Enterprise performance audit is the development focus of our country's current audit practice. It is an important subject that the internal audit and management audit in the audit theory system develop to the era of knowledge economy. The core problems of performance audit are: how to evaluate the business performance correctly in the performance audit, what kind of performance standard can be used to audit the value and contribution of the enterprise reasonably; What content should be included in the performance audit of the enterprise and what measure content should be involved? That is, the evaluation of enterprise performance. Under the impetus of the new economic tide, it is generally believed that the traditional performance evaluation indexes are mainly accounting and financial indicators, and pay attention to the reflection of process results, with the characteristics of static, single and passive. With the improvement of market competition and the shortening of the period of product and service upgrading, enterprises feel more and more competitive pressure. A successful enterprise no longer depends on its application of traditional financial evaluation index system. It depends more on its emphasis on the non-financial indicator system (such as innovation ability, sustainable development ability, etc.). How to adapt the performance audit of enterprises to the needs of the new situation and to explore more scientific and reasonable auditing methods and techniques in order to maximize its role in the development and competition of enterprises? Is the current theoretical circle in front of us a practical significance of the subject. The theory of enterprise capability focuses on the origin of the difference between enterprise competitive advantage and enterprise performance and how to maintain the long-term competitive advantage of the enterprise, which provides a new perspective for us to conduct the enterprise performance audit. Based on the theory of performance evaluation and the theory of enterprise capability, the index system of enterprise performance audit based on enterprise capability is constructed. This index system realizes the organic combination of financial index and non-financial index, quantitative index and qualitative index, long-term index and short-term index, and attaches importance to the evaluation of long-term competitive advantage of enterprises. It can reflect the comprehensive performance of the enterprise more comprehensively and truly, and has the advantage that the traditional financial performance audit does not have. This paper takes the IT listed company of our country as the research object, selects 208 samples, The correlation between enterprise capability system and enterprise performance is studied by using statistical techniques such as unit linear regression and multivariate linear regression. The results show that there is a high degree of consistency between the three capability systems and their performance. The application of enterprise capability system to enterprise performance audit is more reasonable and scientific. The procedure and technical method of performance audit are both practical and operational issues, so the performance audit has been paid more and more attention to. The study of procedures has also become a very urgent task. Therefore, after validating the rationality of the application of enterprise capability system in enterprise performance audit, the paper expatiates in detail its specific operation process in planning stage, implementation stage, reporting stage and subsequent stage.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】