本文選題：增值型績效審計(jì)　切入點(diǎn)：制造企業(yè)　出處：《財(cái)會通訊》2017年28期 　論文類型：期刊論文

【摘要】：增值型績效審計(jì)在改善企業(yè)管理機(jī)制、提升資源綜合利用效果、增加企業(yè)整體價(jià)值中發(fā)揮重要作用,成為企業(yè)內(nèi)部防控風(fēng)險(xiǎn)、提高治理能力、達(dá)到組織目標(biāo)的重要途徑。增值型績效審計(jì)主要包括經(jīng)營類審計(jì)和管理類審計(jì),其審計(jì)程序包括判別價(jià)值鏈及價(jià)值行為、找準(zhǔn)關(guān)鍵價(jià)值點(diǎn)、實(shí)施增值型績效審計(jì)、提出有針對性的審計(jì)建議。本文以北京汽車公司為例,詳細(xì)分析了增值型績效審計(jì)實(shí)施過程,構(gòu)建了研發(fā)、采購、生產(chǎn)、銷售、供應(yīng)鏈反映力等各環(huán)節(jié)的績效評價(jià)指標(biāo)體系,得出了增值型績效審計(jì)評價(jià)效果,并提出了增值型績效審計(jì)改進(jìn)措施和整改效果,以期使增值型績效審計(jì)在制造企業(yè)中發(fā)揮更大作用。
[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.

【作者單位】： 湖北工業(yè)職業(yè)技術(shù)學(xué)院;
【分類號】：F239.4;F426.471
，

本文編號：1565658