企业绩效审计模型的构建及应用研究
发布时间：2018-10-05 06:40
【摘要】：企业作为社会发展的产物，成为了市场经济活动的主要参与者，随着我国市场经济的不断向前发展，越来越多企业也日趋规模化、集团化，在这个过程中，组织的各项管理需求也日趋增加，随之而来便是越来越重视其战略制定、风险防范、以期能够在一定风险承受范围内，得到更好的发展。这种思路与想法恰恰为组织内部审计工作提供了发展的契机，尤其是与组织战略绩效管理关联较为密切的绩效审计，得到了更多企业的重视。通过企业战略绩效管理体系与绩效审计的有效融合，将绩效审计更好地嵌入到其战略绩效管理体系中，且作为重要一个环节来予以实施，充分发挥出绩效审计特有作用，从而实现企业战略管理水平的进一步提升，促进了企业战略目标的达成。 本文在此大的研究背景下，通过对国内外绩效审计发展历史、关注事项、实施思路等相关内容进行研究，来探索我国企业绩效审计与组织战略绩效管理体系融合的新思路，且根据梳理思路借助先进的战略绩效管理理论构建了相应的绩效审计模型，来挖掘组织战略绩效管理的价值点与改善点。在文中结合了具体案例对构建的绩效审计模型进行了验证，在促进企业战略绩效管理体系进一步完善的同时，也丰富了企业在绩效审计方面的理论实践。 在研究过程中，采取了相关理论研究与实际分析相结合、定量与定性分析相结合的方式与方法，对企业战略绩效管理体系中绩效审计与管理体系间的关系、绩效审计的定位、开展思路等进行研究，结合战略绩效管理工具，探索企业绩效审计的实施与落实。主要通过查阅相应的研究文献及图书、进行组织实际信息收集、分析相应影响因素等多种方法来进行研究。 在本论文撰写的过程中，对以往的企业绩效审计研究也有了一些新的突破： 一是促进绩效审计与管理的融合。提高了站位，系统性思考绩效审计与企业战略绩效管理系统的融合问题。既利用了已有战略绩效管理体系内容，又较以往有所延伸及发展，体现出内部审计价值所在。 二是扩展绩效审计关注范畴，加强了绩效审计导向的转变。将绩效棱柱模型作为实施绩效审计的方法论导入了绩效审计，重新思考企业绩效审计实施新思路，，且拓展了绩效审计的关注范畴。 三是构建了模型，对传统绩效审计思路进行创新开拓。借助绩效棱柱模型结合实践，构建形成绩效审计模型，且对原有绩效审计思路及方法进行有效继承，并融入其中，在进行模型细化的考虑上，也更加贴近战略发展实际，这与以往的绩效审计思路有了很大不同。 对一个组织而言，绩效审计一直在战略绩效管理体系中扮演着一个重要的角色。通过相应的理论研究促进了作者在企业绩效审计思路中的重新与深入思考，进而引入了绩效棱柱战略绩效管理理论，借助该理论利用多维度来构建绩效审计模型并细化衡量指标，以期找到更好的绩效审计切入点对组织的战略绩效管理体系进行评价。通过A企业绩效审计过程中运用的绩效审计模型，进一步验证了基于企业需求而建立的绩效审计模型，具有一定的灵活性及其实用性，较以往平衡计分卡绩效审计思路有了进一步的延伸及发展，不仅扩大了战略发展的视角，也进一步探讨了影响战略的具体内容，对企业绩效审计而言具有很实际的战略改进与指导意义。
[Abstract]:As the product of social development, the enterprise has become the main participant of the market economy activity. With the continuous development of our country's market economy, more and more enterprises are increasingly large-scale and collectivized. In this process, the management demand of the organization is increasing gradually. More and more attention has been paid to its strategic development and risk prevention, so as to be able to achieve better development within a certain range of risks. This kind of thought and thought provides the opportunity for the organization's internal audit, especially the performance audit related to the organization's strategic performance management, and gets more attention from more enterprises. Through effective integration of enterprise strategic performance management system and performance audit, performance audit is better embedded into its strategic performance management system and implemented as an important link to give full play to the unique role of performance audit. so as to realize the further promotion of the enterprise strategic management level and promote the achievement of the strategic target of the enterprise. Under the background of this large research, this paper studies the development history, concerns and implementation thoughts of performance auditing at home and abroad, and explores the new integration of enterprise performance auditing and organizational strategic performance management system in China. Through the advanced strategic performance management theory, the paper builds the corresponding performance auditing model to dig the value point and reform of organizational strategic performance management. At the same time, it also enriches the theory of enterprise's performance auditing while promoting the further improvement of enterprise strategic performance management system. Practice. In the course of the research, adopt the combination of relevant theoretical research and actual analysis, quantitative and qualitative analysis method and method, the relationship between performance audit and management system in enterprise strategic performance management system, the position of performance audit, and carry out the train of thought. To explore the performance audit of enterprises in combination with strategic performance management tools, etc. Implementation and implementation. It is mainly through consulting relevant research literature and books, organizing actual information collection, analyzing corresponding influencing factors and so on. The research is carried out. In the process of writing this thesis, the previous research on enterprise performance audit also There are some new breakthroughs: one is the promotion Integration of performance auditing and management, improving standing, systematic thinking performance auditing and enterprise strategy The integration of performance management system has made use of the existing strategic performance management system content and has been extended and developed in the past. Reflect the value of internal audit. Second is the extension of performance audit concern van The change of performance auditing guidance is strengthened, performance auditing is introduced as methodology for implementing performance auditing, and new ideas of enterprise performance audit are re-reflected. and expands the focus scope of the performance audit. By means of performance prism model and practice, a performance auditing model is built, and the original performance auditing idea and method are effectively inherited and integrated into the model. The consideration of the strategy is also closer to the actual development of the strategy, This is quite different from past performance audit ideas. For an organization, performance audits have been In the strategic performance management system, it plays an important role in the strategic performance management system. Through the corresponding theory research, this paper promotes the reand in-depth thinking of the author in the enterprise performance audit idea, and then introduces the performance management theory of the performance prism, which is based on the theory benefit. Use dimensions to build performance audit models and refine metrics with a view to finding better performance reviews This paper evaluates the strategic performance management system of the organization. Through the performance auditing model applied in the process of enterprise performance auditing, the performance auditing model based on the enterprise requirement is further validated, which has certain flexibility and practicability and is more balanced than the previous balance. The performance audit idea of the scorecard has further extension and development, which not only expands the view of strategic development, but also discusses the concrete content of the impact strategy, which is the enterprise achievement.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4;F272
本文编号：2252392
[Abstract]:As the product of social development, the enterprise has become the main participant of the market economy activity. With the continuous development of our country's market economy, more and more enterprises are increasingly large-scale and collectivized. In this process, the management demand of the organization is increasing gradually. More and more attention has been paid to its strategic development and risk prevention, so as to be able to achieve better development within a certain range of risks. This kind of thought and thought provides the opportunity for the organization's internal audit, especially the performance audit related to the organization's strategic performance management, and gets more attention from more enterprises. Through effective integration of enterprise strategic performance management system and performance audit, performance audit is better embedded into its strategic performance management system and implemented as an important link to give full play to the unique role of performance audit. so as to realize the further promotion of the enterprise strategic management level and promote the achievement of the strategic target of the enterprise. Under the background of this large research, this paper studies the development history, concerns and implementation thoughts of performance auditing at home and abroad, and explores the new integration of enterprise performance auditing and organizational strategic performance management system in China. Through the advanced strategic performance management theory, the paper builds the corresponding performance auditing model to dig the value point and reform of organizational strategic performance management. At the same time, it also enriches the theory of enterprise's performance auditing while promoting the further improvement of enterprise strategic performance management system. Practice. In the course of the research, adopt the combination of relevant theoretical research and actual analysis, quantitative and qualitative analysis method and method, the relationship between performance audit and management system in enterprise strategic performance management system, the position of performance audit, and carry out the train of thought. To explore the performance audit of enterprises in combination with strategic performance management tools, etc. Implementation and implementation. It is mainly through consulting relevant research literature and books, organizing actual information collection, analyzing corresponding influencing factors and so on. The research is carried out. In the process of writing this thesis, the previous research on enterprise performance audit also There are some new breakthroughs: one is the promotion Integration of performance auditing and management, improving standing, systematic thinking performance auditing and enterprise strategy The integration of performance management system has made use of the existing strategic performance management system content and has been extended and developed in the past. Reflect the value of internal audit. Second is the extension of performance audit concern van The change of performance auditing guidance is strengthened, performance auditing is introduced as methodology for implementing performance auditing, and new ideas of enterprise performance audit are re-reflected. and expands the focus scope of the performance audit. By means of performance prism model and practice, a performance auditing model is built, and the original performance auditing idea and method are effectively inherited and integrated into the model. The consideration of the strategy is also closer to the actual development of the strategy, This is quite different from past performance audit ideas. For an organization, performance audits have been In the strategic performance management system, it plays an important role in the strategic performance management system. Through the corresponding theory research, this paper promotes the reand in-depth thinking of the author in the enterprise performance audit idea, and then introduces the performance management theory of the performance prism, which is based on the theory benefit. Use dimensions to build performance audit models and refine metrics with a view to finding better performance reviews This paper evaluates the strategic performance management system of the organization. Through the performance auditing model applied in the process of enterprise performance auditing, the performance auditing model based on the enterprise requirement is further validated, which has certain flexibility and practicability and is more balanced than the previous balance. The performance audit idea of the scorecard has further extension and development, which not only expands the view of strategic development, but also discusses the concrete content of the impact strategy, which is the enterprise achievement.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4;F272
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