基于平衡计分卡的GS公司内部审计绩效评价研究

发布时间：2018-06-13 15:38

本文选题：内部审计 + 绩效评价　；参考：《辽宁大学》2017年硕士论文

【摘要】：近年来,经济全球化脚步加快,社会市场经济逐步发展,产品市场逐步细化,企业间竞争日益增多,企业面临的经营环境更加复杂,经营风险不断加深。如何合理评估风险,加强企业内部控制,成为了包括企业管理层和社会学者在内的各界人士关心的重要话题。内部审计作为企业重要职能部门,一直秉承独立性原则,对企业各项经营和管理活动进行全面客观的确认和评价。内部审计的作用是否有效,是否在企业增值方面履行了应有职能,就需要对其进行合理的绩效评价。本文基于以上所述的环境和背景,以评价内部审计绩效为出发点,目的是将平衡计分卡理论运用到内部审计绩效评价中,结合企业的实际问题和需求,设计合理的评价体系。文章综合运用文献研究法、定性与定量结合法、问卷调查法、案例研究法等,共分为以下六部分:第一部分绪论,对目前国内外内部审计绩效评价研究理论和文献进行了梳理,对关于内部审计绩效评价方面的研究资料进行了归纳及总结,发现研究的空白之处;第二部分介绍了绩效评价基本理论和平衡计分卡工具;第三部分介绍了 GS公司的基本经营情况、内部审计人员及部门设立情况等,并对现存绩效评价体系进行了分析;第四部分尝试重新构建更加适合企业自身特征的内部审计绩效评价体系,运用平衡计分卡的方法,根据GS公司所处的行业环境,在传统的四个维度上加入风险维度,邀请专家进行打分评定,运用层次分析法软件对体系进行分解,依据指标所占权重建立了新的评价体系;第五部分将平衡计分卡为基础的评价体系重新应用于该企业,对比分析使用前后的绩效评价结果;第六部分对该体系提出了保障措施,再次明确了使用原则和应当注意的问题。本文通过运用平衡计分卡的方法,结合所在实习单位GS公司的实际情况,对内部审计绩效评价进行了深入研究。本文在传统的四个维度基础上增加风险维度,能够更加贴合当前风险导向内部审计的发展趋势。同时,平衡计分卡工具能够有效克服传统评价方法的缺陷,最大程度达到各方平衡,在今后的绩效评价中将会发挥更为重要的作用。最后,希望通过本文的研究,为今后的内部审计绩效研究提供一些理论和实践参考。
[Abstract]:In recent years, the pace of economic globalization has accelerated, the social market economy has gradually developed, the product market has been gradually refined, the competition among enterprises is increasing day by day, the business environment facing enterprises is more complex, and the management risks are deepening. How to evaluate risks reasonably and strengthen the internal control of enterprises has become an important topic of concern for all walks of life including enterprise management and social scholars. As an important functional department of an enterprise, internal audit has been adhering to the principle of independence to confirm and evaluate all kinds of business and management activities in an all-round and objective manner. Whether the function of internal audit is effective or not, and whether it performs its due function in the aspect of enterprise value added, should be evaluated reasonably. Based on the above mentioned environment and background, this paper takes the evaluation of internal audit performance as the starting point. The purpose of this paper is to apply the balanced Scorecard theory to the internal audit performance evaluation, and to design a reasonable evaluation system combining with the actual problems and needs of the enterprise. The article synthetically uses the literature research method, the qualitative and the quantitative combination method, the questionnaire survey method, the case study method and so on, altogether divides into the following six parts: the first part is introduction, has carried on the comb to the present domestic and foreign internal audit performance appraisal theory and the literature. The research data on internal audit performance evaluation are summarized and the gaps in the research are found. The second part introduces the basic theory of performance evaluation and balanced scorecard tools. The third part introduces the basic operating situation of GS company, internal auditors and the establishment of departments, and analyzes the existing performance evaluation system; The fourth part attempts to rebuild the internal audit performance evaluation system which is more suitable for the enterprise's own characteristics, using the balanced scorecard method, according to the industry environment of GS company, add the risk dimension to the traditional four dimensions. Experts are invited to grade the system, the analytic hierarchy process software is used to decompose the system, and a new evaluation system is established according to the weight of the index. The fifth part reapplies the evaluation system based on the balanced scorecard to the enterprise. The sixth part puts forward the safeguard measures to the system, and clarifies the usage principle and the problems that should be paid attention to. In this paper, the internal audit performance evaluation is deeply studied by using balanced scorecard and combining with the actual situation of GS company. This paper increases the risk dimension on the basis of the traditional four dimensions, which can be more in line with the development trend of the current risk-based internal audit. At the same time, the balanced Scorecard tool can effectively overcome the shortcomings of the traditional evaluation methods, achieve the maximum balance between parties, and will play a more important role in the future performance evaluation. Finally, I hope to provide some theoretical and practical reference for the future research of internal audit performance through the research of this paper.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

【参考文献】