基于EVA-B系统的企业综合绩效审计研究

发布时间：2018-04-28 20:50

本文选题：管理审计 + 综合绩效审计　；参考：《重庆大学》2004年硕士论文

【摘要】：企业综合绩效审计是指对被审计企业的总体效益进行评价,审计范围遍及经营管理的所有方面,审计结束后要就经济效益提出综合性的审计结论,同时指出效益方面存在的问题,并提出改进建议。目前,我国企业面临着多方面前所未有的挑战:如何适应日趋激烈的市场竞争?如何使企业经营管理获得成功?如何为企业创造价值?要应对这些挑战、使企业各项目标得以实现,客观地评价经营者的业绩是必不可少的。而管理审计尤其是企业绩效审计就是进行客观、有效评价的手段之一。管理审计是审计领域中的一个重要分支,是随内部审计的发展而产生和发展起来的,自产生以来在对企业经营者的评价中起到了重要的作用。而且随着管理科学方法在企业中地位的增加,管理审计尤其是企业绩效审计的作用越来越明显。但是,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。本文主要研究管理审计中企业综合绩效审计的问题,其研究主要涉及三方面的内容:绩效审计内涵、绩效审计程序和绩效审计方法。绩效审计内涵方面主要通过研究管理审计理论和绩效审计理论来讨论企业绩效审计的本质性问题:它是管理审计的重要组成部分,适合管理审计内涵的共性部分;它所包含的具体内容及研究对象;与其他财务审计、绩效评价的区别等。绩效审计程序方面,主要是结合现代内部审计程序、财务审计程序及绩效审计特有程序方面的内容,具体设计了基于EVA-B系统的绩效审计实施流程。本文的重点是EVA-B绩效审计方法的研究,目前有关企业绩效审计的方法技术研究很少,笔者建立了一个EVA-B系统来进行企业绩效审计,EVA-B系统就是把EVA和BSC相融合,通过对EVA的分析评价企业总的绩效水平,同时将平衡计分卡的指标作为补充评价指标具体分析各个方面的绩效。然后,对EVA-B系统的体系和运作进行了详尽的阐述,同时对于EVA-B绩效审计方法的合理性和科学性,笔者还从理论上和实证上分别进行了论证。
[Abstract]:Comprehensive performance audit of enterprises refers to the evaluation of the overall benefits of the audited enterprises. The scope of audit covers all aspects of operation and management. After the audit, a comprehensive audit conclusion should be put forward on the economic benefits. At the same time, it points out the problems existing in efficiency, and puts forward some suggestions for improvement. At present, Chinese enterprises are facing unprecedented challenges in many aspects: how to adapt to the increasingly fierce market competition? How to make business management succeed? How to create value for enterprises? In order to meet these challenges and achieve the objectives, it is necessary to objectively evaluate the performance of managers. Management audit, especially enterprise performance audit, is one of the methods for objective and effective evaluation. Management audit is an important branch in the field of audit, which comes into being and develops with the development of internal audit. It has played an important role in the evaluation of enterprise managers since its emergence. And with the increase of the position of the management science method in the enterprise, the function of the management audit, especially the enterprise performance audit, becomes more and more obvious. However, how to meet the needs of the new situation, and how to explore more scientific and reasonable audit methods, 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. This paper mainly studies the problem of enterprise comprehensive performance audit in management audit, and its research mainly involves three aspects: the connotation of performance audit, the procedure of performance audit and the method of performance audit. In terms of the connotation of performance audit, we discuss the essence of enterprise performance audit by studying the theory of management audit and the theory of performance audit: it is an important part of management audit, which is suitable for the common part of the connotation of management audit; It contains the specific content and research object; and other financial audit, performance evaluation differences. In the aspect of performance audit procedure, the implementation process of performance audit based on EVA-B system is designed by combining the contents of modern internal audit procedure, financial audit procedure and performance audit special procedure. The focus of this paper is the research of EVA-B performance audit method. At present, there is little research on the method and technology of enterprise performance audit. The author has established a EVA-B system to carry out enterprise performance audit. EVA-B system is to combine EVA and BSC. Through the analysis of EVA to evaluate the overall performance of enterprises, at the same time, the balanced Scorecard as a supplementary evaluation index to analyze the performance of each aspect. Then, the system and operation of the EVA-B system are elaborated in detail. At the same time, the rationality and scientific nature of the EVA-B performance audit method are also demonstrated theoretically and empirically.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

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