企業(yè)績(jī)效審計(jì)模型的構(gòu)建及應(yīng)用研究
發(fā)布時(shí)間：2018-10-05 06:40
【摘要】：企業(yè)作為社會(huì)發(fā)展的產(chǎn)物，成為了市場(chǎng)經(jīng)濟(jì)活動(dòng)的主要參與者，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷向前發(fā)展，越來(lái)越多企業(yè)也日趨規(guī)�；�、集團(tuán)化，在這個(gè)過(guò)程中，組織的各項(xiàng)管理需求也日趨增加，隨之而來(lái)便是越來(lái)越重視其戰(zhàn)略制定、風(fēng)險(xiǎn)防范、以期能夠在一定風(fēng)險(xiǎn)承受范圍內(nèi)，得到更好的發(fā)展。這種思路與想法恰恰為組織內(nèi)部審計(jì)工作提供了發(fā)展的契機(jī)，尤其是與組織戰(zhàn)略績(jī)效管理關(guān)聯(lián)較為密切的績(jī)效審計(jì)，得到了更多企業(yè)的重視。通過(guò)企業(yè)戰(zhàn)略績(jī)效管理體系與績(jī)效審計(jì)的有效融合，將績(jī)效審計(jì)更好地嵌入到其戰(zhàn)略績(jī)效管理體系中，且作為重要一個(gè)環(huán)節(jié)來(lái)予以實(shí)施，充分發(fā)揮出績(jī)效審計(jì)特有作用，從而實(shí)現(xiàn)企業(yè)戰(zhàn)略管理水平的進(jìn)一步提升，促進(jìn)了企業(yè)戰(zhàn)略目標(biāo)的達(dá)成。 本文在此大的研究背景下，通過(guò)對(duì)國(guó)內(nèi)外績(jī)效審計(jì)發(fā)展歷史、關(guān)注事項(xiàng)、實(shí)施思路等相關(guān)內(nèi)容進(jìn)行研究，來(lái)探索我國(guó)企業(yè)績(jī)效審計(jì)與組織戰(zhàn)略績(jī)效管理體系融合的新思路，且根據(jù)梳理思路借助先進(jìn)的戰(zhàn)略績(jī)效管理理論構(gòu)建了相應(yīng)的績(jī)效審計(jì)模型，來(lái)挖掘組織戰(zhàn)略績(jī)效管理的價(jià)值點(diǎn)與改善點(diǎn)。在文中結(jié)合了具體案例對(duì)構(gòu)建的績(jī)效審計(jì)模型進(jìn)行了驗(yàn)證，在促進(jìn)企業(yè)戰(zhàn)略績(jī)效管理體系進(jìn)一步完善的同時(shí)，也豐富了企業(yè)在績(jī)效審計(jì)方面的理論實(shí)踐。 在研究過(guò)程中，采取了相關(guān)理論研究與實(shí)際分析相結(jié)合、定量與定性分析相結(jié)合的方式與方法，對(duì)企業(yè)戰(zhàn)略績(jī)效管理體系中績(jī)效審計(jì)與管理體系間的關(guān)系、績(jī)效審計(jì)的定位、開展思路等進(jìn)行研究，結(jié)合戰(zhàn)略績(jī)效管理工具，探索企業(yè)績(jī)效審計(jì)的實(shí)施與落實(shí)。主要通過(guò)查閱相應(yīng)的研究文獻(xiàn)及圖書、進(jìn)行組織實(shí)際信息收集、分析相應(yīng)影響因素等多種方法來(lái)進(jìn)行研究。 在本論文撰寫的過(guò)程中，對(duì)以往的企業(yè)績(jī)效審計(jì)研究也有了一些新的突破： 一是促進(jìn)績(jī)效審計(jì)與管理的融合。提高了站位，系統(tǒng)性思考績(jī)效審計(jì)與企業(yè)戰(zhàn)略績(jī)效管理系統(tǒng)的融合問(wèn)題。既利用了已有戰(zhàn)略績(jī)效管理體系內(nèi)容，又較以往有所延伸及發(fā)展，體現(xiàn)出內(nèi)部審計(jì)價(jià)值所在。 二是擴(kuò)展績(jī)效審計(jì)關(guān)注范疇，加強(qiáng)了績(jī)效審計(jì)導(dǎo)向的轉(zhuǎn)變。將績(jī)效棱柱模型作為實(shí)施績(jī)效審計(jì)的方法論導(dǎo)入了績(jī)效審計(jì)，重新思考企業(yè)績(jī)效審計(jì)實(shí)施新思路，，且拓展了績(jī)效審計(jì)的關(guān)注范疇。 三是構(gòu)建了模型，對(duì)傳統(tǒng)績(jī)效審計(jì)思路進(jìn)行創(chuàng)新開拓。借助績(jī)效棱柱模型結(jié)合實(shí)踐，構(gòu)建形成績(jī)效審計(jì)模型，且對(duì)原有績(jī)效審計(jì)思路及方法進(jìn)行有效繼承，并融入其中，在進(jìn)行模型細(xì)化的考慮上，也更加貼近戰(zhàn)略發(fā)展實(shí)際，這與以往的績(jī)效審計(jì)思路有了很大不同。 對(duì)一個(gè)組織而言，績(jī)效審計(jì)一直在戰(zhàn)略績(jī)效管理體系中扮演著一個(gè)重要的角色。通過(guò)相應(yīng)的理論研究促進(jìn)了作者在企業(yè)績(jī)效審計(jì)思路中的重新與深入思考，進(jìn)而引入了績(jī)效棱柱戰(zhàn)略績(jī)效管理理論，借助該理論利用多維度來(lái)構(gòu)建績(jī)效審計(jì)模型并細(xì)化衡量指標(biāo)，以期找到更好的績(jī)效審計(jì)切入點(diǎn)對(duì)組織的戰(zhàn)略績(jī)效管理體系進(jìn)行評(píng)價(jià)。通過(guò)A企業(yè)績(jī)效審計(jì)過(guò)程中運(yùn)用的績(jī)效審計(jì)模型，進(jìn)一步驗(yàn)證了基于企業(yè)需求而建立的績(jī)效審計(jì)模型，具有一定的靈活性及其實(shí)用性，較以往平衡計(jì)分卡績(jī)效審計(jì)思路有了進(jìn)一步的延伸及發(fā)展，不僅擴(kuò)大了戰(zhàn)略發(fā)展的視角，也進(jìn)一步探討了影響戰(zhàn)略的具體內(nèi)容，對(duì)企業(yè)績(jī)效審計(jì)而言具有很實(shí)際的戰(zhàn)略改進(jìn)與指導(dǎo)意義。
[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.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.4;F272
本文編號(hào)：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.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.4;F272
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