基于平衡记分卡的企业绩效审计评价研究

发布时间：2018-04-20 11:30

本文选题：企业绩效审计 + 平衡记分卡　；参考：《西南财经大学》2008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。企业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等,即企业绩效的评价问题。传统的绩效测评系统建立在会计数据的基础上,以财务评价指标作为企业业绩的主要评价标准。人们普遍认为,由于财务指标本身的局限性和企业经营活动的广泛性,因而不论是从评价的内容或者从评价的范围上来讲都带有明显的局限性:注重短期业绩,忽视长期业绩;注重过去发生的历史财务成果,忽视未来的价值创造;注重企业局部的业绩评价,忽视企业整体的效益评价;注重对企业投资者的利益评价,忽视对利益相关者(如顾客)的评价等等。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公司治理和竞争中的作用,是当前摆在我们面前的一个具有现实意义的课题。本文正是在这样的创作背景下产生的。罗伯特·卡普兰(Robert Kaplan)和戴维·诺顿(David Norton)共同开发的平衡记分卡在保留财务指标的同时,引入了客户、内部业务流程、学习与成长三个方面的测评指标,从企业的内外环境、财务与非财务指标相结合的多元化角度进行评价,使企业的业绩评价准则与企业的长期竞争优势相一致,弥补了传统绩效评价体系的不足,为我们进行企业绩效审计提供了一个新的视野。本文共分为六个部分: 第一章导论是统领全文的总纲,在行文中主要回答了四个问题,即研究的背景和意义、目前的研究现状、论文的总体安排和论文的主要贡献; 第二章从企业绩效审计理论和企业绩效评价理论入手,指出企业绩效审计与企业绩效评价的工作内容是统一的,绩效评价职能将逐步上升为绩效审计的主要职能,并通过对国内外企业绩效评价指标体系进行评析得到一些启示,为下文引入平衡记分卡奠定了基础; 第三章从平衡计分卡理论入手,阐明了企业绩效审计与平衡记分卡结合是一种可行而有益的尝试,并建立了基于平衡记分卡的企业绩效审计评价指标体系的框架结构; 第四章是将平衡记分具体运用到企业绩效审计评价中,分步骤构建企业绩效审计评价中的平衡记分卡评审模型:首先,结合企业的战略目标和经营特点,设计平衡记分卡指标体系;其次,运用层次分析法对各个指标赋予不同的权重,建立平衡记分卡评价矩阵;最后,根据评价矩阵计算出的结果,将企业绩效分为不同的等级进行评价; 第五章理论结合实际,为A集团公司设计了一套与之战略发展相适应的平衡记分卡指标体系,并将其执行情况作为企业绩效审计时对企业业绩进行评价的主要标准,检验了基于平衡记分卡的企业绩效审计评价方法的实际操作性; 第六章总结论文取得的研究成果,分析了研究中还存在的不足之处,并指出了在本文的基础上进一步研究的方向。本文的研究价值在于构建了基于平衡记分卡的企业绩效审计评价指标体系。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。本文的实际意义在于通过A集团公司将平衡记分卡运用到绩效审计评价中的案例,表明了利用平衡记分卡这种业绩评价体系对公司的经营业绩进行评价并将其结果运用到企业绩效审计中的合理性和可操作性,希望能为A集团公司战略目标的实现和绩效审计的发展起到一定的参考价值。
[Abstract]:Enterprise performance audit is the key point of the development of current audit practice in China. It is a major issue in the era of knowledge economy in the development of internal audit and management audit in the audit theory system. The core problem of enterprise performance audit is how to correctly evaluate the performance of the enterprise in the performance audit and how to use the performance standards. The value and contribution of the enterprise can be reasonably audited; what contents should be included in the performance audit of the enterprise and what measure standards are involved, that is, the evaluation of enterprise performance. The traditional performance evaluation system is based on the accounting data and is used as the main evaluation criterion of the performance of the enterprise. As a result of the limitations of the financial indicators themselves and the wide range of business activities, both from the content of the evaluation and from the scope of the evaluation have obvious limitations: paying attention to short-term performance and neglecting long-term performance; paying attention to the historical financial results of the past, ignoring the value creation of the future; paying attention to the business part of the business. Performance evaluation, neglecting the overall benefit evaluation of the enterprise, paying attention to the evaluation of the interests of the enterprise investors, ignoring the evaluation of the stakeholders (such as the customer), and so on. With the improvement of the market competition, the cycle of the renewal and replacement of products and services is shortened, and the enterprises feel more and more competitive pressure, and a successful enterprise is no longer dependent on it. It is more dependent on its application to the traditional financial evaluation index system, but more on its importance to the non-financial index system (such as enterprise innovation ability, sustainable development ability, etc.). The role of corporate governance and competition is a topic of practical significance before us.
This paper is created under such creative background. The Balanced Scorecard developed by Robert Kaplan (Robert Kaplan) and David Norton (David Norton), while retaining financial indicators, introduces three evaluation indicators of customers, internal business processes, learning and growth, from the internal and external environment of the enterprise, financial and non-financial. The multiple angles of the index are evaluated, which makes the performance evaluation criteria of the enterprise consistent with the long-term competitive advantage of the enterprise, and makes up for the shortcomings of the traditional performance evaluation system, and provides a new vision for our enterprise performance audit.
This article is divided into six parts:
The first chapter is the general outline of the full text, which mainly answers four questions, namely, the background and significance of the study, the current status of the research, the overall arrangement of the paper and the main contributions of the paper.
The second chapter, starting with the theory of enterprise performance audit and the theory of enterprise performance evaluation, points out that the work content of enterprise performance audit and enterprise performance evaluation is unified. The function of performance evaluation will gradually rise to the main function of performance audit, and some enlightenments are obtained by evaluating the index system of performance evaluation at home and abroad. It lays the foundation for the introduction of balanced scorecard.
The third chapter, starting with the Balanced Scorecard theory, clarifies that the combination of enterprise performance audit and balanced scorecard is a feasible and useful attempt, and establishes the framework of the evaluation index system of enterprise performance audit based on Balanced Scorecard.
The fourth chapter is to apply the balance score to the enterprise performance audit evaluation, and construct the Balanced Scorecard evaluation model in the enterprise performance audit evaluation step by step. First, the Balanced Scorecard index system is designed according to the strategic objectives and management characteristics of the enterprise. Secondly, the different weights are given to each index by the application of the layer analysis method. Balanced scorecard evaluation matrix; finally, according to the results calculated by the evaluation matrix, the enterprise performance is divided into different grades for evaluation.
The fifth chapter combines the theory with the practice to design a set of Balanced Scorecard index system which is adapted to the strategic development of A group, and takes its implementation as the main standard to evaluate the performance of enterprise performance in the enterprise performance audit, and examines the practical operability of the enterprise performance audit evaluation method based on the balanced scorecard.
The sixth chapter summarizes the research results obtained in this paper, analyzes the shortcomings existing in the study, and points out the direction for further research based on this paper.
The research value of this paper is to construct the evaluation index system of enterprise performance audit based on Balanced Scorecard. The index system realizes the financial index and non financial index, quantitative index and qualitative index, the organic combination of the long-term index and the short-term index, and pays more attention to the evaluation of the long-term competitive advantage of the enterprise, and it can be more comprehensive and real. Reflecting the comprehensive performance of enterprises has the advantages that traditional financial performance audit does not possess.
The practical significance of this article is that through the application of the Balanced Scorecard to the performance audit evaluation of the A group, it shows that the performance evaluation system of the company is evaluated by the Balanced Scorecard and its results are applied to the rationality and maneuverability of the enterprise performance audit, and it is hoped that it can be used for the strategy of A group. The realization of goals and the development of performance audit play a certain reference value.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

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