企业效益审计评价体系的构建研究
发布时间：2019-05-15 09:59
【摘要】： 效益审计自20世纪50年代产生以来发展迅猛,已然成为现代审计的一大发展趋势。我国1983年恢复审计监督制度后,便将效益审计作为一项独立的审计类型,摆在非常重要的位置。但发展至今,我国企业效益审计的广度与深度,不仅与发达国家相比差距颇大,而且远远不能满足建设现代企业制度的需要。究其原因,缺乏一套系统、科学、全面、公认的企业效益审计评价标准和评价指标体系是主要原因之一。因此,根据效益审计的需要,结合现代企业的特征,制定一套科学合理的企业效益审计评价体系,明确合理的评价原则,确立科学的评价方法,具有重大现实意义。 本文在明确效益审计内涵、研究国内外效益审计和绩效评价研究成果的基础上,分析了传统效益审计中存在的问题,将当前绩效评价研究中较为前沿的平衡计分卡融入企业效益审计,从企业战略发展的高度,构建了一个以企业战略目标和效益审计目标为中心,由财务、内部经营过程、学习与成长和客户4个方面构成的,包括财务指标与非财务指标、定性指标与定量指标、过程指标与结果指标在内的企业效益审计评价体系基本框架。 此次研究的重点是构建基于平衡计分卡的企业效益审计评价体系。笔者在整理、归纳文献的基础上搜集了大量评价指标,经过两轮问卷调查及统计分析,对这些指标进行筛选,建立了包含22项指标的企业效益审计评价体系。随后,采用专家评分法和层次分析法确定了各指标的相对权重,并对指标体系进行归一化处理,以对企业效益综合评分并评定等级,从而初步评价效益,确定效益薄弱环节,明确审计方向。
[Abstract]:Since the emergence of benefit audit in 1950 s, it has become a major development trend of modern audit. After our country resumed the audit supervision system in 1983, it took the benefit audit as an independent audit type and placed it in a very important position. However, up to now, the breadth and depth of enterprise benefit audit in our country is not only quite different from that in developed countries, but also far from meeting the needs of building modern enterprise system. The lack of a set of systematic, scientific, comprehensive and recognized enterprise benefit audit evaluation standards and evaluation index system is one of the main reasons. Therefore, according to the needs of benefit audit, combined with the characteristics of modern enterprises, it is of great practical significance to formulate a set of scientific and reasonable enterprise benefit audit evaluation system, clarify reasonable evaluation principles and establish scientific evaluation methods. On the basis of defining the connotation of benefit audit and studying the research results of benefit audit and performance evaluation at home and abroad, this paper analyzes the problems existing in the traditional benefit audit. The balanced scorecard, which is the frontier in the current performance evaluation research, is integrated into the enterprise benefit audit, and from the height of the enterprise strategic development, a financial and internal business process is constructed, which is centered on the enterprise strategic goal and the benefit audit goal. The basic framework of enterprise benefit audit evaluation system is composed of four aspects: learning and growth and customer, including financial index and non-financial index, qualitative index and quantitative index, process index and result index. The focus of this study is to construct the enterprise benefit audit evaluation system based on balanced scorecard. On the basis of sorting out and summing up the literature, the author collects a large number of evaluation indexes. After two rounds of questionnaire survey and statistical analysis, these indexes are screened, and a enterprise benefit audit evaluation system containing 22 indexes is established. Then, the relative weight of each index is determined by expert score method and analytic hierarchy process (AHP), and the index system is standardized in order to evaluate the benefit of the enterprise and evaluate the grade, so as to evaluate the benefit and determine the weak link of the benefit. Clear audit direction.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F272;F239.4
本文编号：2477420
[Abstract]:Since the emergence of benefit audit in 1950 s, it has become a major development trend of modern audit. After our country resumed the audit supervision system in 1983, it took the benefit audit as an independent audit type and placed it in a very important position. However, up to now, the breadth and depth of enterprise benefit audit in our country is not only quite different from that in developed countries, but also far from meeting the needs of building modern enterprise system. The lack of a set of systematic, scientific, comprehensive and recognized enterprise benefit audit evaluation standards and evaluation index system is one of the main reasons. Therefore, according to the needs of benefit audit, combined with the characteristics of modern enterprises, it is of great practical significance to formulate a set of scientific and reasonable enterprise benefit audit evaluation system, clarify reasonable evaluation principles and establish scientific evaluation methods. On the basis of defining the connotation of benefit audit and studying the research results of benefit audit and performance evaluation at home and abroad, this paper analyzes the problems existing in the traditional benefit audit. The balanced scorecard, which is the frontier in the current performance evaluation research, is integrated into the enterprise benefit audit, and from the height of the enterprise strategic development, a financial and internal business process is constructed, which is centered on the enterprise strategic goal and the benefit audit goal. The basic framework of enterprise benefit audit evaluation system is composed of four aspects: learning and growth and customer, including financial index and non-financial index, qualitative index and quantitative index, process index and result index. The focus of this study is to construct the enterprise benefit audit evaluation system based on balanced scorecard. On the basis of sorting out and summing up the literature, the author collects a large number of evaluation indexes. After two rounds of questionnaire survey and statistical analysis, these indexes are screened, and a enterprise benefit audit evaluation system containing 22 indexes is established. Then, the relative weight of each index is determined by expert score method and analytic hierarchy process (AHP), and the index system is standardized in order to evaluate the benefit of the enterprise and evaluate the grade, so as to evaluate the benefit and determine the weak link of the benefit. Clear audit direction.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F272;F239.4
【引证文献】
相关期刊论文 前1条
1 李春振;孙红星;;商贸企业内部绩效审计研究[J];重庆科技学院学报(社会科学版);2012年14期
相关硕士学位论文 前3条
1 李卫东;平衡计分卡在A公司管理效益审计中的应用及模型研究[D];电子科技大学;2010年
2 肖宇鹏;制造企业内部绩效审计研究[D];长沙理工大学;2011年
3 张晓玲;数据挖掘算法的加权及其在商业智能中的实现与应用[D];电子科技大学;2011年
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