增值型绩效审计在制造企业中的运用

发布时间：2018-03-04 12:30

  本文选题：增值型绩效审计　切入点：制造企业　出处：《财会通讯》2017年28期 　论文类型：期刊论文

【摘要】：增值型绩效审计在改善企业管理机制、提升资源综合利用效果、增加企业整体价值中发挥重要作用,成为企业内部防控风险、提高治理能力、达到组织目标的重要途径。增值型绩效审计主要包括经营类审计和管理类审计,其审计程序包括判别价值链及价值行为、找准关键价值点、实施增值型绩效审计、提出有针对性的审计建议。本文以北京汽车公司为例,详细分析了增值型绩效审计实施过程,构建了研发、采购、生产、销售、供应链反映力等各环节的绩效评价指标体系,得出了增值型绩效审计评价效果,并提出了增值型绩效审计改进措施和整改效果,以期使增值型绩效审计在制造企业中发挥更大作用。
[Abstract]:The value-added performance audit in improving enterprise management mechanism, improve the comprehensive utilization of resources, increase play an important role in the overall value of the enterprise, become the enterprise internal risk prevention, improve governance capacity, an important way to achieve the goals of the organization. The value-added performance audit mainly includes business audit and management audit, the audit procedures include identification of value chain and the value of behavior, identify the key value, value-added performance audit, propose targeted audit recommendations. This paper takes Beijing Automotive Company as an example, a detailed analysis of the value-added performance audit implementation process, the construction of research and development, procurement, production, sales, supply chain reflects the strength and other aspects of the performance evaluation index system is obtained to evaluate the effect of the value-added performance audit, and puts forward some measures and improve the rectification effect of value-added performance audit, in order to make value-added performance audit play in manufacturing enterprises More important.

【作者单位】： 湖北工业职业技术学院;
【分类号】：F239.4;F426.471
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本文编号：1565658